Is the NJ Homestead Rebate considered as taxable income on a NY IT-203 Non-Resident Return?

I understand that the NJ Homestead Rebate is considered to be taxable income on the Federal 1040 (reported as Miscellaneous Income) since it is a propery "Recovery" per IRS Publication 525. However, I am a full-year NJ resident and work full-time in NY state. When filing my NY return, do I need to report this NJ Homestead Rebate as income in NY? If so, is it derived from a NY source and needs to be allocated as such?