My understanding of the three heavens has more to do with time than with location.
First heaven/earth = God created in the beginning – Gen 1:1.
Second heaven/earth = heavens and the earth which are now – 2 Peter 3:7.
Third heaven/earth = new heavens/new earth = 2 Peter 3:13
2 Peter 3:
3 Knowing this first, that there shall come in the last days scoffers, walking after their own lusts,
4 And saying, Where is the promise of his coming? for since the fathers fell asleep, all things continue as they were from the beginning of the creation.
5 For this they willingly are ignorant of, that by the word of God the heavens were of old, and the earth standing out of the water and in the water:
6 Whereby the world that then was, being overflowed with water, perished: [first heaven/earth]
7 But the heavens and the earth, which are now, by the same word are kept in store, reserved unto fire against the day of judgment and perdition of ungodly men. [second heaven/earth]
...
13 Nevertheless we, according to his promise, look for new heavens and a new earth, wherein dwelleth righteousness. [third heaven/earth]
First heaven/earth = God created in the beginning – Gen 1:1.
Second heaven/earth = heavens and the earth which are now – 2 Peter 3:7.
Third heaven/earth = new heavens/new earth = 2 Peter 3:13
2 Peter 3:
3 Knowing this first, that there shall come in the last days scoffers, walking after their own lusts,
4 And saying, Where is the promise of his coming? for since the fathers fell asleep, all things continue as they were from the beginning of the creation.
5 For this they willingly are ignorant of, that by the word of God the heavens were of old, and the earth standing out of the water and in the water:
6 Whereby the world that then was, being overflowed with water, perished: [first heaven/earth]
7 But the heavens and the earth, which are now, by the same word are kept in store, reserved unto fire against the day of judgment and perdition of ungodly men. [second heaven/earth]
...
13 Nevertheless we, according to his promise, look for new heavens and a new earth, wherein dwelleth righteousness. [third heaven/earth]