Generally, you must file a New York State resident income tax return if you are a New York State resident and meet any of the following conditions. Per the NY Instructions for Form IT-201, page 12: New York State county of residence.You are a resident of the United States for tax purposes if you meet either the green card test or the substantial presence test for the calendar year. You are a 'resident for tax purposes' if you were a legal permanent resident of the United States any time during the past calendar year. Find property information, pay property taxes online, explore property records (ACRIS), apply for tax exemptions and abatements.