If I live in California for most of the past 10 years but I have a vacation home in Colorado that I rarely use never rented out is that considered second home even though the home I live in California is an apartment I rent?
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Yes, even though you rent your apartment, the vacation home you own in CO would be your second home. You do not have to own your first or second home in order to have a first or second home. Your first home is where you spend the most time. Your second home is where you spend other time, but still maintain as a home.
Why are you asking about this? What are you trying to do?
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