About
YuhTyng (“Tyng”) Patka is Co-Chair of the NYC Real Estate Tax & Zoning Incentives Practice, and Chair of the NYC Climate Mobilization Act Task Force and the PACE Financing Practice. She also co-chairs the New York City Development Practice and the Impact Practice.
Tyng provides a road map to her clients for the optimal way to minimize their property tax burden. Tyng represents owners in challenging their property taxes (certiorari) and is one of New York City’s top experts on building tax classifications, having successfully argued and litigated on matters relating to building misclassifications which have led to significant tax refunds.
For Tyng’s developer clients, she advises on strategies to reduce a project’s tax liability and represents developers on NYC tax incentive programs such as 421-a, 485-x, 467-m, ICAP, and IDA PILOT benefits such as FRESH. Tyng also counsels not-for-profit organizations on how to qualify for property tax exemptions for space that they own and occupy and advises nonprofits on leasehold condominium formation as one popular strategy for successfully obtaining property tax exemptions.
Tyng’s practice also includes representing developers on matters relating to Inclusionary Housing zoning benefits before the New York City Department of Housing Preservation and Development (“HPD”). She regularly represents developers on inclusionary housing applications (VIH, MIH, UAP) and provides her developer clients advice on preserving their project’s rights to property tax and zoning benefits simultaneously. Tyng also regularly represents developers in their acquisition or disposition of inclusionary air rights.
At Adler & Stachenfeld ("A&S"), Tyng is a co-founder of the Firm’s Diversity, Equity & Inclusion (DEI) Committee and leads the Firm’s Law Student Externship Program. Tyng also participates in the Firm’s initiatives in associate mentorship, CLE programming, pro bono, and recruiting.
Before joining A&S in 2019, Tyng was an associate at a New York City tax certiorari boutique law firm and prior to that a large Long Island law firm.
Tyng lives in Saratoga Springs with her husband and two daughters, where she enjoys outdoor activities with her family such as golfing, hiking, kayaking, and jet-skiing. Tyng is a proud co-founder and coach of her local Girls On The Run team, which empowers young girls in grades 3-5 with strength and confidence towards the goal of completing a celebratory season-end 5k run.
Notable Representative Matters:
- Represented Tavros/Charney development team on their Mandatory Inclusionary Housing (MIH) approval from HPD of 600+ unit project in Gowanus
- Representing developer on Cure Agreement with HPD for a project site located in Greenpoint-Williamsburg Anti-Harassment Area
- Representing owner on 467-m application for conversion of 350,000 square foot downtown Manhattan office building
- Representing lender on 467-m due diligence for conversion of 300,000 square foot midtown Manhattan office building
- Successfully reclassified a building into the proper tax class, resulting in a $250,000 tax refund
- Representing a hotel owner in Manhattan on an ICAP for a $40M renovation
- Advising an owner of a 200,000sf office building in Manhattan on LL97 leasing provisions
- Advising an owner seeking a $20M PACE loan for a $100M project in Queens
- Securing a 100% property tax exemption for a not-for-profit school tenant in Brooklyn
Additionally, Tyng has become New York City’s leading legal expert on Local Law 97 of 2019 (“LL97”) and PACE financing’s impact on the NYC real estate industry. Tyng has been invited to speak on numerous panels and authored many articles on LL97 and PACE. Tyng is sought after by New York City’s owners and lenders to advise on how LL97 will impact their real estate portfolio and how to protect against LL97’s financial impact. Tyng regularly advises on LL97 matters relating to due diligence, leasing provisions, and financing. Tyng’s practice also includes counseling owners, developers, senior lenders, and PACE lenders on fitting PACE financing into the capital stack and PACE’s interconnection with property taxes.
Bar Admissions:
- New York
- New Jersey
- Connecticut
Community Involvement:
- Girls On The Run, Caroline Street Elementary School, Saratoga Springs
Memberships:
- Urban Land Institute (ULI) New York: Housing Council, Co-Chair (2025 – 2027)
- New York City Bar Association: Member, Condemnation & Tax Certiorari Committee
- Asian Real Estate Association of America (AREAA), Manhattan Chapter
Recognitions:
Notable Speaking Engagements:
- Panelist, "Unlocking Opportunity: City of Yes and the 485-x Tax Incentive Program," Real New York Q2 Landlord Forum (April 2025)
- Panelist, "What's New in NYC Zoning? City of Yes for Housing Opportunities," Asian Real Estate Association of America (AREAA), Manhattan Chapter (April 2025)
- Panelist, "Shaping NYC's Real Estate Future: Recent Zoning and Tax Incentive Changes," Maurice A. Deane School of Law at Hofstra University (April 2025)
- Moderator, "Macro Outlook of NYC’s Conversion Program: Making These Investments Pencil & Assessing Future Roadmap for the City," Bisnow New York Conversions & Adaptive Reuse Conference (February 2025)
- Panelist, "The Future of C-PACE Financing in Commercial Real Estate," New York University Schack Institute in cooperation with the NYU Real Estate Institute Student Association (September 2024)
- Co-presenter, "What to Know About 485-x and Wage Requirements," co-hosted with Golenbock Eiseman Assor Bell & Peskoe LLP (August 2024)
- Moderator, Keynote/Fireside Chat: "New York City's Plans for Affordability" featuring New York City Deputy Mayor Maria Torres-Springer at Bisnow New York Affordable Housing Conference (August 2024)
NYC Real Estate Tax & Zoning Incentives Updates:
- Industrial Commercial Abatement Program (ICAP) Extended Through 2029
- Draft Rules for the 485-x Tax Incentive Program Released | Explanation & Highlights
- Draft Rules for the 467-m Tax Incentive Program Released | Explanation & Highlights
- The New 421-a: 485-x | Breaking Down The New Exemption Program
- 485-x Summary of Benefits
- New Commercial Conversions Tax Incentive | 467-m and What It Means for NYC Real Estate
- 467-m Summary of Benefits
- Good Cause Eviction is Here | What Every NYC Owner Should Know
- Good Cause Eviction Summary
Other Notable Publications:
- New York City Provides New Tax Exemption to Boost Childcare Centers, New York Law Journal
- What to Know about NYC Mandatory Inclusionary Housing, Lexis Practice Advisor
- PACE Goes Live in New York: Watch Out for the Pot Holes, New York Law Journal
- Quick Q&A on The Climate Mobilization Act
- Just Say No to Carbon Emissions – What NYC Building Owners and Developers Need To Know About the Climate Mobilization Act
- COVID-19 Does Not Give Relief from NYC's Climate Mobilization Act
- COVID-19’s Effect on Local Law 97 – or lack thereof, Lexis Practice Advisor
- Understanding the Requirements of the Climate Mobilization Act, Lexis Practice Advisor
- How NYC is Picking up the 'PACE', New York Law Journal
Media:
- New York's 485x Incentive Has Developers Settling on a Magic Number, Commercial Observer
- City rolls out rules for 485x, office-to-resi tax breaks, The Real Deal
- Feature: Adler & Stachenfeld’s YuhTyng Patka Carves a Lane in NYC Development Incentives, Commercial Observer
- Two Trees concerned 485x won’t work at River Ring, The Real Deal
- New York City Developers, Officials Score Wins in Albany’s New Budget, Commercial Observer
- 'We're Ready To Go': Stalled Projects Get New Life With 421-a Extension, Bisnow
- The Stars Were Aligned For A Green Loan Program To Take Off In NYC. Instead, It Fizzled, Bisnow
- Gen Z’s thirst for the NYC lifestyle drives vacancy rates to the historic low of 1.4%—unseen since the ‘Mad Men’ era of 1968, Fortune
- Local Law 97 Is Officially In Effect. Most Landlords Are Ready — For Now, Bisnow
- Apartment properties decarbonize or face fines, YieldPRO
- Weekend Interview: Real Estate Attorneys Tyng Patka And Danielle Ash On ESG And Their Impact Practice, Bisnow
- CPACE Lending Is Picking Up The Pace In New York City: What You Need To Know, Forbes
- Why New York Can’t Afford to Lose the 421a Tax Incentive, Commercial Observer
- Setting the PACE: N.J. has implemented commercial property financial program that could be big benefit to firms … once it shakes out, ROI-NJ
- New York's Housing Crisis Is Shaping Up To Be Adams And Hochul's Biggest Political Challenge, Bisnow
- Last Call for Senior Housing Program, The Real Deal
- Op-ed: Eliminating 421-a will create more problems and solve none, Crain's New York Business
- Nightmare at 39 Pearl Street: A Clerical Error Quadruples Taxes, New York Times
- New Push To Repeal Affordable New York Opens Old Wounds, Stalling Land Market, Bisnow
- NYC Could Be Overtaxing Hundreds of Small Buildings by Mistake, The Real Deal
- Property tax revenue rises, but delinquencies and glitches abound, The Real Deal