Check your state laws but you can only have one primary resident for the HOMESTEAD exemption on your RE taxes but for income taxes you can either file a joint return or a separate return using different addresses. The Sch A deductions on homes allows you to claim one primary home (homesteaded) and a second home for mortgage interest (limits apply) but all of the RE taxes limited to the SALT limitation. Before you file separately you both need to discuss this because if one spouse itemized deductions then the other must also itemize even if that amount is less than the standard deduction.
