Do I need to file a New York State tax return? How do I know if I am a resident of New York State for income tax purposes?Make sure you read the requirements ahead of time. The home must be your primary residence. ❖ Each residence on the application must be documented. If you own and live in a house in Fulton County, you may qualify for homestead exemption. The purpose of this guide is to help Fulton County residents learn. If you reside with your parents, you may send a copy of your parents' New York State Tax Return for the past year showing you as a dependent. A Homestead Exemption is a legal provision that helps reduce the amount of property taxes owed on owneroccupied homes.