I own a home in Southern California (bought about 10 years ago), I have lived there for the last 9 years, but have relocated recently to Northern California. I don't own the place I live in currently, and I'm not sure about buying a property here since I am thinking about going back in near future. Since the home in Southern California is not owner occupied, I don't have any 'proof of primary residence' for it (no utility bills). How can I claim the mortgage interest & property tax deductions in such situation? Can this property be called a 'second home'?