I undersatnd that IRC 1031 defers federal tax....

However, does IRC 1031 defer NY state NON-RESIDENT income tax if a non-resident exchanges their NY property for NJ property in a simultaneous like kind exchange with no boot, no gain, and no loss. 

Is the only charge under an IRC1031 exchange with NY property the rreal property transfer tax liability.

I would greatly appreciate any insight as to whether NY taxes like kind exchanges under the NY non-resident income tax laws

:-) 

Yes, the 1031 exchange does defer the payment of your capital gain taxes and depreciation recapture taxes on the sale or disposition of New York (NY) property even for an out-of-state resident.