For purposes of article 16 of the Judiciary Law and this Part, a resident of a county or municipality shall mean a person who maintains a fixed permanent and principal home within that county or municipality to which such person, wherever temporarily located, always intends to return. Among the factors that may be considered in determining the principal home is the relative proportion of time in the year that the person customarily resides in the county or municipality.
N.Y. Comp. Codes R. & Regs. Tit. 22 § 128.4