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Investors & landlords
The day count starts on the first day a renter "could" have moved in. Vacant periods between renters count also, provided you did not live in the house for one single day as your primary residence, 2nd home, vacation home, or any other "personal pleasure" use. The fact it sat empty for 4 months while being advertised is irrelevant.
May 1, 2020
7:35 AM