N.Y. Comp. Codes R. & Regs. tit. 6 § 661.17
As soon as practicable following August 20, 1977 the department shall file with the tax assessment office of each municipality in which any tidal wetlands are located a copy of the provisions of this Part, a copy of each inventory map that includes any area within the boundaries of such municipality, and a copy of the following notice:
Section 25-0302(2) of article 25 of the Environmental Conservation Law, which article is known as the Tidal Wetlands Act, requires that the placing of any tidal wetlands under a land use regulation which restricts its use be deemed a limitation on the use of such wetlands for the purpose of property tax valuation in the same manner as if an easement or right had been acquired under the general municipal law and that assessment be based on present use under the restricting regulation. The enclosed land use regulations were promulgated by the Department of Environmental Conservation pursuant to section 25-0302(1) of the Tidal Wetlands Act."
As soon as practicable following any amendment to the provisions of this Part, the department shall file a copy of such amended provisions with the tax assessment office in each municipality in which any tidal wetlands are located. As soon as practicable following any amendment to an inventory map, the department shall file a copy of such amended map with the tax assessment office of each municipality within whose boundaries the amended map applies.
N.Y. Comp. Codes R. & Regs. Tit. 6 § 661.17