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. Landowners must apply for an agricultural assessment, and the farmland must satisfy certain gross sales and acreage eligibility requirements.Every dwelling unit, except as otherwise provided for in this ordinance, shall be provided with a minimum of two off-street accessory parking spaces. D. Welcome to our Frequently Answered Questions based on situations many students encounter during the course of the semester. Yes, State law mandates that a Personal Property Tax Statement be completed annually.