Maine vs New York for Incorporation?

[Wayne V.]

My partner and I are in the process of putting together a RE investment company primarily focused on flipping and the occasional buy/hold. Due to partner locales, we will be operating in both Syracuse, NY and in and around Portland, ME. 

Can anyone shed some light on which state might be more advantageous to incorporate in vs the other? I've run a business in NY for many years and known first hand that it is not the most friendly business state nor cheapest but is Maine any better? Does anyone have any suggestions on alternatives?

Any light shed on this is greatly appreciated, and always thanks in advance!