National Association of Realtors
Second homes are not just centered in beachfront communities. In fact, 913 counties within 49 states had second homes that accounted for at least 10 percent of the local housing stock, according to a new analysis by the National Association of Home Builders.
Which counties have the largest share of second homes? NAHB pinpointed the number and the location of second homes that qualify for the mortgage interest deduction using the Census Bureau’s 2014 American Community Survey. (NAHB considered a second home to be a non-rental property that is not used as a taxpayer’s primary residence.)