If it lies outside your plot...if your local authority having jurisdiction deems it a separate real property, it's _not_ our primary residence.

So...detached garage that you've converted to a in-law's quarters is still your residence. It's considered an "accessory dwelling unit", and is counted in the square footage of the primary residence. The propery owner usually has to take residence in either one of the structures for it to be permitted.

If you buy the condo next door...it not your primary residence. Doesn't matter that you're sharing a wall and a front porch...it's still a separate piece of real property. You can't check the box that says "primary residence". The two properties have separate property tax ID numbers or different lot/parcel numbers filed with the county or other AHJ.

In a mult-unit situation, you can only claim residence in the portion that you actually occupy.

You can claim primary residence for multiple lots if one lot contains your house, and the other lots are both vacant AND contiguous (adjacent) to each other's property lines. But, once you erect a structure, that lot is no longer vacant, and can't be claimed as primary residence. The contiguous lot issue is important where small parcels are already defined by the county, but you want one large lot. In some municipalities, you must pay water/sewer, street cleaning, etc. for each parcel unless you file a waiver claiming primary residence for all connected lots.

I hope that's enough info. If you want specific answers, see your county or state authority.

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