Costs may also be taxed without notice. A party who has taxed costs without notice shall immediately serve a copy of the bill of costs upon each party who is entitled to notice under section 8402. Within five days after such service, any such party may serve notice of retaxation of costs upon five days’ notice to the party who has taxed the costs, specifying the item as to which retaxation is sought.
§ 8403.Taxation without notice
Article 84. Taxation of Costs · Last amended 1963 · Last verified July 21, 2026
In one sentenceCPLR 8403 lets a party tax costs without advance notice, but requires immediate service of the bill of costs afterward and gives the adverse party five days to demand retaxation of specific items.
Full Text of CPLR 8403
Plain-English Summary
CPLR 8403 is the no-notice counterpart to CPLR 8402. Costs may be taxed without any notice given beforehand. The tradeoff is that the party who taxes costs this way must immediately serve a copy of the bill of costs on each party entitled to notice under CPLR 8402.
That service starts a short clock. Within five days after being served the bill of costs, any party entitled to notice may serve a notice of retaxation, itself on five days' notice to the party who taxed the costs, specifying which item or items the party wants retaxed.
The two routes in CPLR 8402 and 8403 differ mainly in sequence: 8402 puts notice before taxation, while 8403 allows taxation first and gives the adverse party a defined window to contest specific items afterward. Disputes that survive this stage can go before the court under CPLR 8404.
Frequently Asked Questions
Can costs be taxed without giving the adverse party notice first?
Yes. CPLR 8403 allows costs to be taxed without notice.
What must the taxing party do right after taxing costs without notice?
Immediately serve a copy of the bill of costs on each party who is entitled to notice under CPLR 8402.
How long does an adverse party have to challenge costs taxed this way?
Five days after being served the bill of costs to serve a notice of retaxation.
What must a notice of retaxation include?
It must specify the item or items as to which retaxation is sought, and it must be served on five days' notice to the party who taxed the costs.
What is the practical difference between CPLR 8402 and CPLR 8403?
CPLR 8402 requires notice before costs are taxed. CPLR 8403 allows taxation first, followed by immediate service of the bill of costs and a five-day window for the adverse party to demand retaxation.
Who decides a retaxation dispute that the parties cannot resolve?
Under CPLR 8404, the court may allow or disallow the disputed item itself or order a retaxation before the clerk.
Advisory Committee Notes
This section is derived from CPA § 1535. The phrase “party who is entitled to notice under § 8402” is utilized in place of the phrase “adverse party who has appeared and is interested in reducing the amount thereof.” Time for moving for retaxation is reduced from ten days to five days so that only one time period is used. The fourth sentence of CPA § 1535, dealing with retaxation on court order, is included in § 8404. The last sentence of CPA § 1535 is omitted as unnecessary. The sum deducted upon retaxation should be deducted from the judgment. Reference to deductions in bonds on appeal is not needed since § 5519(a)(2) speaks of a “sum of money” which will be reduced.
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: taxation of costs without notice New Yorkretaxation of costs CPLRbill of costs served without noticefive day notice of retaxation NY