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Defining principal residence requires investigating four major categories: (1) types of qualified properties(2) ownership requirements, (3) occupancy requirements , and (4) if the residence also
Defining principal residence requires investigating four major categories: (1) types of qualified properties(2) ownership requirements, (3) occupancy requirements , and (4) if the residence also is used for investment purposes owner occupies two or more principal residences owner is a foreign national
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