only buyers. Gen-Xers and even 20-somethings are getting second homes. 23% used cash from the sale of other real estate. (To see how much equity you've built up, use this MSN Money calculator .) Little St. George, Utah, population about 65,000, has become a magnet for vacation-home buyers. There, the median price for a house is about $350,000. Real-estate agent David Ellis says St. George's relatively low prices, red-rock vistas and proximity to the Grand Canyon and other parks draw urban refugees, many of whom have cashed out longtime family homes in expensive Southern California markets and beyond. The recent real-estate slowdown also has affected St. George, but Ellis says vacation homes still are selling well. He estimates that 10% to 15% of his business is in vacation homes, and that about half of all his clients pay cash. "There is a limited number of people who, crazy as it is, are financing their second homes," he says. In fact, homes are selling better in the $1 million-plus end of the market, which includes plenty of vacation homes, he says. Who has this kind of money? "The largest numbers are coming from Southern California and northern Utah, and there's a pretty strong migration from Nevada," Ellis says. "I've had clients from Michigan, Wisconsin, New York, Florida and Texas -- all over." The big picture, explains NAR spokesman Walter Molony, is this: The second-home market is driven largely by a 1997 tax-code change allowing a couple to exclude up to $500,000