Yes. There is no limit on the number of personal-use properties for which you can fully deduct real estate taxes. There is no need to file separate returns, but if you choose to do so, then each can deduct his or her real estate taxes on the separate return for each spouse. If there is any mortgage interest, you can deduct it on a principal residence and one designated other personal-use residence (within the limits allowed for deducting mortgage interest).
A distribution made by a corporation to its shareholders generally of company earnings or surplus. Most dividends are taxable but there are exceptions.