I agree with Mr. March.
None of us would probably actually agree that the gentleman is a "visitor" when he is living in a house that he owns, but we are probably all aware that the BATFE specifically recognizes and addresses dual residency for people who own vacation homes.
But the State of New York IS claiming that he is a "visitor" when he is in his vacation home. He isn't a resident (according to them), ergo he must be a visitor. The state can't have it both ways. If he is NOT entitled to the rights and privileges of a resident, then he MUST be entitled to the rights and privileges of a visitor.
ALL of them.