Here is New York.
This is New York.
These two setences are the same meaning?
Not necessarily. It depends on the context. For example: A: Why is everyone so rude?
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Not necessarily. It depends on the context. For example:
A: Why is everyone so rude?
B: This is New York.
Here you cannot say "Here is New York". (No offence intended to New Yorkers.)
If you have a specific context in mind, please describe it.