Costs may be taxed upon at least five days’ notice to each adverse party interested in reducing the amount thereof except one against whom judgment was entered on default in appearance. A copy of the bill of costs, specifying the items in detail, and a copy of any supporting affidavits shall be served with the notice.
§ 8402.Taxation with notice
Article 84. Taxation of Costs · Last amended 1963 · Last verified July 21, 2026
In one sentenceCPLR 8402 requires at least five days' notice, together with an itemized bill of costs and supporting affidavits, before costs may be taxed against an adverse party who appeared in the case.
Full Text of CPLR 8402
Plain-English Summary
CPLR 8402 sets the notice route for taxing costs. Costs may be taxed on at least five days' notice to each adverse party who has an interest in reducing the amount, with one exception: a party against whom judgment was entered on default in appearance need not be notified.
The notice cannot stand alone. A copy of the bill of costs, itemized in detail, and a copy of any affidavits supporting the disbursements listed must be served along with it, giving the adverse party the information needed to evaluate and, if warranted, contest the amount claimed.
This section works alongside CPLR 8403, which allows taxation without advance notice, and CPLR 8404, which lets a party bring a disputed item before the court after taxation has occurred.
Frequently Asked Questions
Who must be notified before costs are taxed under CPLR 8402?
Each adverse party interested in reducing the amount of costs, unless that party is one against whom judgment was entered on default in appearance.
How much notice must be given?
At least five days' notice.
What has to be served along with the notice?
A copy of the bill of costs, specifying the items in detail, and a copy of any affidavits supporting the disbursements claimed.
Is there any party who does not need to receive this notice?
Yes. A party against whom judgment was entered on default in appearance is excluded from the notice requirement.
What if a party wants to tax costs without waiting out the five-day notice period?
CPLR 8403 allows taxation without notice, though the taxing party must then immediately serve the bill of costs and the adverse party gets a chance to seek retaxation.
Can an adverse party who received this notice still object to specific items later?
Yes. CPLR 8404 lets an interested party move before the court to allow or disallow items objected to before the clerk.
Advisory Committee Notes
This section is substantially the same as CPA § 1534.
The provision that notice of taxation and retaxation need not be given where judgment by default is obtained without application to the court is based upon a recommendation of the Judicial Council. 15 NY Jud Council Rep 295, 296, 307–08 (1949). Cf. § 3215(f). Affidavits supporting disbursements, as required under CPA § 1538 and § 8401, must be served with the notice. While not formerly required by statute, the change accords with fairness and former practice. See 23 Carmody-Wait, Cyclopedia of New York Practice 300 (1956). The notice required has been simplified to five days in all cases. Notice is not used frequently enough to warrant the two-day procedure formerly permitted in some cases. If speed is required, § 8403 may be utilized.
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: notice of taxation of costs New Yorkbill of costs notice requirement NYfive days notice taxation of coststaxing costs with notice CPLR