A denial of costs in an action to a party in whose favor the judgment is entered, an award of costs in an action to a party against whom the judgment is entered, an award of separate costs in an action to one or more parties, or an apportionment of costs among several parties, shall be made in the direction of the court for judgment, or in the report or decision upon which judgment is entered, or, upon motion of the party to be benefited thereby, by an order of the judge or referee who presided at the trial. The decision on a motion shall specify the amount of costs awarded upon the motion, if any, and each party to whom they are awarded. The decision on appeal shall specify the disposition made in regard to costs.
§ 8108.Specification of denial or award of costs
Article 81. Costs Generally · Last amended 1963 · Last verified July 21, 2026
In one sentenceCPLR 8108 requires that a denial, award, or apportionment of costs be spelled out in the court's judgment direction, report, decision, or order, so the taxing officer has a clear record to work from.
Full Text of CPLR 8108
Plain-English Summary
CPLR 8108 is a mechanical, procedural section. It tells the court and counsel where and how a decision about costs must be recorded: in the court's direction for judgment, in the report or decision on which judgment is entered, or, if a party asks for the benefit of it, in an order from the judge or referee who presided at the trial.
It covers four situations: denying costs to a party who won the judgment, awarding costs to a party who lost the judgment, awarding separate costs to one or more parties, and apportioning costs among several parties. Each of these departs from the plain default outcome, so each must be specified rather than left to inference.
The section also covers motions and appeals. A decision on a motion must state the amount of costs awarded, if any, and identify which party receives them. A decision on appeal must state what disposition was made regarding costs. The purpose throughout is to give the taxing officer, the court official who calculates and enters the costs, a clear basis for doing that job.
Frequently Asked Questions
Why does CPLR 8108 matter if a party already knows it won costs?
Because the taxing officer needs an explicit record of any departure from the default costs rule, not an inference, in order to tax costs correctly.
Where must a denial or award of costs be specified?
In the court's direction for judgment, in the report or decision on which judgment is entered, or by order of the judge or referee who presided at trial, upon motion of the party to be benefited.
What must a decision on a motion state about costs?
The amount of costs awarded on the motion, if any, and each party to whom they are awarded.
What must a decision on appeal state about costs?
The disposition made regarding costs on the appeal.
Does CPLR 8108 apply only when costs are denied to the winner?
No, it also covers awarding costs to a losing party, awarding separate costs to particular parties, and apportioning costs among several parties.
Who relies on the specification required by CPLR 8108?
The taxing officer, who uses it as the basis for calculating and entering the costs due.
Advisory Committee Notes
This section replaces provisions formerly found in CPA §§ 440, 1502 and 1533. It also provides for situations not formerly provided for. The purpose of this section is to provide the taxing officer with a basis to tax costs. Therefore, whenever costs are awarded by discretion, such fact must be specified; whenever a party is entitled to costs under the new CPLR, only the discretionary denial thereof need be specified. Where the amount of costs or the party to whom they are awarded are in the discretion of the court, as upon a motion, those additional facts must also be specified for the guidance of the taxing officer. See also §§ 8303(a), 8401.
Amendment History
Add, L 1962, ch 308, § 1, eff Sept 1, 1963.
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: specification of costs New Yorktaxing officer costs CPLRCPLR 8108 order awarding costshow costs must be recorded in a judgmentcosts decision on motion or appeal New York