When viewing real property tax records, remember that landowners are the ones who pay property taxes and landowners may not live on the property they own.
Just because you see Nicholas Schnieferdornman paying tax on real property in Amherst County, Virginia, in 1813 does not necessarily mean that he resides in Amherst County at that time. It is possible that he is a non-resident landowner. Individuals who are taxed on personal property in an area are usually residents of that area, but there can always be the occasional exception.
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Very true. Here in Florida we have had “snowbirds” for many years. Many of them own property and pay taxes here even though they don’t live here. While my summer home and winter home are one and the same, that is not the case for many!