I'm not a lawyer but I'd think that if the residential structures are entirely in one state the only issue would be getting the boundaries of the land not in the same state as the residence and apply that state's standard tax policies to that land.The real fun would begin if the residence is literally on the state line.
Just a guess on my part.
Not sure about the law, today, but in the 70’s, a friend’s parents bought a nice place, where the residence in Danbury, CT was on a piece of land that crossed the border into Brewster, NY. The tax hassle, etc. was so bad they tried to sell the 1/4 acre in NY for $1.00 - but no one would take it. They ended up selling the property at a loss, just to get out, from underneath it.