Notwithstanding the provisions of subdivisions (c) and (d) of section 3101, the chief administrator of the courts shall adopt rules governing the exchange of appraisal reports intended for use at the trial in proceedings for condemnation, appropriation or review of tax assessments.
§ 3140.Disclosure of appraisals in proceedings for condemnation, appropriation or review of tax assessments
Article 31. Disclosure · Last amended 1994 · Last verified July 21, 2026
In one sentenceCPLR 3140 directs the chief administrator of the courts to adopt rules governing the pretrial exchange of appraisal reports in condemnation, appropriation, and tax assessment review proceedings, overriding the general limits on discovering trial preparation and expert materials.
Full Text of CPLR 3140
Plain-English Summary
Condemnation and tax assessment cases usually come down to a battle of appraisals — competing expert opinions about what a property is worth. CPLR 3140 makes sure those opinions get exchanged before trial rather than sprung on the other side at the last minute. It directs the chief administrator of the courts to adopt rules requiring the exchange of appraisal reports meant for use at trial in condemnation, appropriation, or tax assessment review proceedings.
What makes this rule necessary is what it overrides. CPLR 3101(c) and (d) generally shield attorney work product and limit discovery of expert materials prepared for litigation. Appraisal reports in these valuation cases would often fall under that shield. CPLR 3140 carves out an exception, recognizing that a fair valuation trial depends on each side knowing the other's numbers and methodology in advance, not on ambush.
Frequently Asked Questions
Why does New York require the exchange of appraisal reports before trial?
Condemnation and tax assessment cases turn on competing valuations, so CPLR 3140 requires pretrial exchange of appraisal reports to prevent either side from being surprised by the other's expert opinion at trial.
Does the general rule protecting expert materials from discovery apply to appraisal reports in condemnation cases?
No. CPLR 3140 overrides the general work-product and expert-material protections in CPLR 3101(c) and (d) specifically for appraisal reports in condemnation, appropriation, and tax assessment review proceedings.
Who sets the actual procedure for exchanging appraisal reports in New York?
CPLR 3140 directs the chief administrator of the courts to adopt the governing rules, rather than spelling out the exchange procedure in the statute itself.
Does CPLR 3140 apply to a typical civil lawsuit?
No. It's limited to proceedings for condemnation, appropriation, or review of tax assessments.
What happens if a party doesn't exchange its appraisal report as required?
The rules adopted by the chief administrator govern the consequences, which typically affect a party's ability to use an undisclosed appraisal at trial.
Amendment History
Add, L 1967, ch 640, § 1; amd, L 1993, ch 98, § 15, eff Jan 1, 1994.
Source & verification. Provision text, History, and Advisory
Committee Notes are reproduced verbatim from the Consolidated Laws of New York.
Last verified July 21, 2026.
· Official source
Also known as: appraisal exchange condemnation New Yorktax assessment appraisal discovery New Yorkeminent domain appraisal exchange New York