Owner Occupancy Credit
The Owner Occupancy Credit is a real estate tax reduction available to a homeowner for their principal place of residence. A person can only have one principal place of residence. Since a married couple is presumed to share one residence, only one Owner Occupancy Credit can apply to properties owned by spouses, unless they can establish that they reside separately.
Your principal place of residence determines, among other things, where you are registered to vote and where you declare residency for income tax purposes.