IMO, question 13 on the N-400 is not worded according to the intent of 8 CFR 316.5(c)(2) which states:
(2) Claim of nonresident alien status for income tax purposes after lawful admission as a permanent resident. An applicant who is a lawfully admitted permanent resident of the United States, but who voluntarily claims nonresident alien status to qualify for special exemptions from income tax liability, or fails to file either federal or state income tax returns because he or she considers himself or herself to be a nonresident alien, raises a rebuttable presumption that the applicant has relinquished the privileges of permanent resident status in the United States.
http://law.justia.com/us/cfr/title08/8-1.0.1.3.68.0.1.5.html
Regarding claiming non resident status, 8 CFR 316.5(c)(2) makes reference to "income tax", but the N-400 further defines this as federal, state or local income tax. This being said, I don't see how answering YES to filing a state or local return as a non-resident alone can raise a presumption of loss of LPR privileges.
Furthermore, the adjudicator's field does not further define taxes at a state and local level.
An affirmative answer to the questions of owing Federal taxes or claiming nonresident alien status, or failure to file a current return, requires that you obtain full details, preferably at the time of examination. An applicant’s nonresident alien status could indicate that he or she has abandoned his or her LPR status and is not eligible under INA 318. It could also affect the applicant’s eligibility under INA 316 because of the residence and physical presence requirements. An applicant's negative answer to having claimed nonresident alien status shall not be accepted as satisfactory resolution where the circumstances suggest the possibility that the applicant may have, in fact, claimed such status. Where it is indicated that the applicant, whether before or during the statutory period, has been employed abroad or had business, financial, or other interest aboard from which he/she derived income, the possibility is always present that he/she may have claimed nonresident alien status for income tax purpose s, as well as may have abandoned LPR status, and may thereby have terminated his/her status as a lawful permanent resident under the immigration laws.
http://www.uscis.gov/propub/ProPubVAP.jsp?dockey=df594f04338d267e95ceef2cbaf212f4
What that means it that even if you answer NO, it will not suffice as an acceptable answer if your address and work history show otherwise. Therefore, if you choose to answer YES, circle "state", write "see explanation" and attach a letter of explanation which you will be able to bring up at interview.
If you choose to answer NO, just bring the letter of explanation at interview.
Either way, the outcome has the same effect; that claiming non resident on state income tax alone does not raise a presumption of abandonment of LPR status.
Finally, one can argue that answering NO with no further explanation or disclosure at interview when your work and address history shows otherwise does lead to the possibility that you are not being totally honest and the IO may choose to use this as a point in determining moral character. In the end the choice is yours.