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New York State Law New York recognizes same-sex relationships under state law as follows: Same-Sex Marriage New York allows eligible same-sex couples to marry. Same-sex couples who are legally married are entitled to the same rights, responsibilities, and benefits under New York state law. New York recognizes valid same-sex marriages performed in other jurisdictions. Click here for more information. Domestic Partnerships Certain localities maintain domestic partnership registries, including New York City, Rochester, and Westchester County. Specific eligibility requirements and benefits may vary by jurisdiction.  


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