The Domicile regulation at http://www.state.vt.us/tax/pdf.word.excel/legal/regs/15811.pdf contains a section on married individuals. It says: It is presumed that the domiciles of a husband and wife or civil union partners are the same, unless there is affirmative evidence to the contrary. However, spouses who are separated may acquire separate domiciles, even though no judgment or decree of separation has been rendered provided the requisite move and intent are present. Mary Jane Grace, Program Technician Property Valuation and Review Division Vermont Dept. of Taxes 802-828-5863 From: Vermont Municipal Government Discussion Network [mailto:[log in to unmask]] On Behalf Of Town of Burke Sent: Friday, February 05, 2010 11:48 AM To: [log in to unmask] Subject: Residential vs Non Residential Question of the day: We have a married couple in town, they own two houses. She lives in one and he lives in the other. Can they get the residential rate on both. The two houses are owned jointly by both per the deeds. Sherry/ Burke Listers Office