Why do you ask? Are you looking to purchase a second for children? Contact me at 401 527 1994 or firstname.lastname@example.org, and perhaps I can help.
My personal advice is to check with the municipality that you are buying in to get an answer as to what they consider owner occupied. I have a very similar situation I am working with right now and that is what I did.
As for the write off for tax purposes I would check with your accountant or tax specialist for these implications.