Home: Definition, Legal Meaning, and Example

What “home” means

A home is the physical dwelling where a person or household lives and, in a legal sense, the place of permanent residence (domicile). Legal residence affects taxes, jurisdiction for probate and other laws, eligibility for state or local benefits, and sometimes citizenship or immigration matters.

Why legal residency matters

A property’s classification as a person’s legal home determines important obligations and benefits:

• Taxes: Primary residences are treated differently for income, property, and capital gains tax rules and may qualify for specific deductions or exclusions that second homes and investment properties do not.
• Legal jurisdiction: A home can establish which state’s laws apply for probate, family law, and other legal matters.
• Benefits and residency requirements: Access to state or local programs (for example, resident tuition) generally depends on legal residency, not property ownership.
• Insurance: Owner-occupied homes typically carry homeowners or hazard insurance that covers the dwelling and contents; non-owner-occupied properties (rentals) often require policies that focus on the building and may exclude owner personal property. Renters commonly purchase renter’s insurance to protect their belongings.

Primary residence vs. other properties

If someone owns multiple dwellings, only one is typically considered the primary residence or legal home. Other properties may include:

• Vacation homes — used seasonally and not the owner’s main residence.
• Investment properties — rented to tenants; the owner is not the occupant.

Primary-residence status affects tax treatment, insurance needs, and eligibility for certain benefits and write-offs.

Intention to return

A dwelling can remain legally a person’s home even if it is temporarily vacant (for travel, hospitalization, etc.) so long as the person intends to return and has not established another legal principal residence.

Example

Mary owns three properties:
* A New Jersey beach house used only in summer (vacation home).
* A New York condominium rented full-time to a tenant (investment property).
* A two-story house in Pennsylvania where she lives with her family and pays state and local taxes (primary residence).

When Mary’s child applies for college, residency-based tuition benefits in New York are unavailable to Mary’s family because their legal residence is Pennsylvania—not the New York condo. The tenant who lives in the New York unit, however, is a New York resident and would be eligible.

Key takeaways

• “Home” has both emotional and specific legal meanings; the legal meaning affects taxes, jurisdiction, insurance, and eligibility for benefits.
• Only one property is typically a person’s legal primary residence; other properties are classified as vacation homes or investment properties.
• Intention to return can preserve a property’s status as a legal home even during extended absences.
• Occupancy status (owner-occupied vs. renter-occupied) influences insurance coverage and tax treatment.

Sources and further reading

Selected reference sources include IRS guidance on selling a home, immigration and residency rules, legal definitions of domicile, and consumer resources on homeowners and renters insurance.