NY taxes on second home

[Laura R.]

Hi all, I read an article awhile back, I can't find it anymore but the gist of it was that anyone living part time and working remotely in a second/vacation home in NY state would be liable to pay NY state income taxes on all or part of their income. I know this is the case in many states after a certain number of days. But the article made it sound like it was a lot easier to get caught up in this in NY for some reason. Can anyone comment or link to the exact facts on this topic? 

Also does this only apply for the vacation home scenario? If I were to purchase a second home in Buffalo or near the Finger Lakes and rent it out, would there be any state and local tax implications beyond the property tax? My residence is in TX so I currently don't pay or file any state taxes. Thank you. 

[Bob Reinhard]

Greetings.
Income earned in NY is taxed for NY.  This means 3 incomes tax returns.  Fed, your home state, and NY

Regards,

Bob