VERY interesting story here from the National Association of Home Builders that tells us where most of the second homes in the United States are located. There are 6.9 million housing units that qualify as second homes — that’s about 5% of all the U.S. housing units. There are 26 counties where at least HALF of the housing stock consists of second homes. This was surprising: six of those counties were in Michigan, five in Colorado, and two each in Pennsylvania (Pennsylvania!) Utah, Massachusetts and California. One such county was located in each of these states — New York, Alaska, Idaho, Missouri, Wisconsin, Texas and New Jersey. Not surprising, large stocks of second homes are located in areas with larger populations. Since at least one county in each of these states contains more than 25,000 second homes, these are the second home hot spots: Florida, California, New Jersey, New York, Texas, Delaware, Michigan, South Carolina, Nevada, Massachusetts, Illinois and Arizona. Not surprising — coastal areas, mountains, and major metropolitan areas.