All five candidates competing in Vermont’s Democratic primaries for governor and lieutenant governor have signaled their support for raising taxes on second homes. But their statements about second homes sometimes exaggerate what we know about their scale in Vermont and the potential revenue they could bring in. How many second homes are there? Only in some towns are primary homeowners paying a higher tax rate than second homeowners. That new tax rate wouldn’t be set until 2029, and it’s contingent on the rest of the reform package moving forward.