That must vary by location. My second home was just burglarized and the police said that the charges are the same as if it were my primary residence. I was not in the home at the time of the burglary.
Breaking and entering is a crime, theft is a crime, regardless of whether or not anyone is living there at the time. Here, the penalty ratchets up if someone lives there, and I believe is additionally treated as intent of some nature if resident is actually at home at the time of the break-in.