Owner_Name                   owner_id       V_name     owner_id    exempt
-------------------------------------       ------------------------------
JACOB JAMISON & JESSICA           35        Civic            35        H3
JACOB JAMISON M & JESSICA B       39        Accord           39        H3
BLACKSON BARRINGTON               56        Bugatti          56        H6
BLACKSON BARRINGTON H             98        SSC              98        H7
BRUSTER MICHAEL                   107       Corvette         107       H9

SELECT Owner_name
     , COUNT(Owner_name) AS 'xNameAppears'
     , COUNT(v.exempt) AS 'ExemptionCount'
FROM owner o
INNER JOIN vehicle V ON V.owner_id = o.owner_id
WHERE v.exempt <> 'H0'
GROUP BY O.owner_name
HAVING COUNT(v.exempt) > 1

Owner_Name                      xNameAppears      ExemptCount
-------------------------------------------------------------
JACOB JAMISON & JESSICA           2                         2
JACOB JAMISON M & JESSICA B       2                         2
BLACKSON BARRINGTON               2                         2
BLACKSON BARRINGTON H             2                         2