Upon motion of any interested party, on notice, the court may allow or disallow any item objected to before the clerk; or it may order a retaxation before the clerk and it may specify the grounds or the proof upon which an item may be allowed or disallowed.
§ 8404.Judicial review of taxation or retaxation
Article 84. Taxation of Costs · Last amended 1963 · Last verified July 21, 2026
In one sentenceCPLR 8404 lets an interested party move, on notice, for the court to allow or disallow a cost item the clerk already ruled on, or to send the item back to the clerk for retaxation.
Full Text of CPLR 8404
Plain-English Summary
CPLR 8404 provides the judicial checkpoint after taxation under CPLR 8401 through 8403. Any interested party may move, on notice, asking the court to rule on an item that was objected to before the clerk. The court may allow or disallow that item outright.
Instead of ruling directly, the court may order a retaxation before the clerk, and in doing so it may specify the grounds or the proof on which a particular item is to be allowed or disallowed, giving the clerk a framework for redoing the calculation.
Frequently Asked Questions
Who may ask a court to review how the clerk taxed costs?
Any interested party, by motion made on notice.
What must have already happened before a party can bring this motion?
The item in question must have been objected to before the clerk during the taxation process under CPLR 8402 or 8403.
What can the court do on a CPLR 8404 motion?
It may allow or disallow the disputed item itself, or it may order a retaxation before the clerk instead of deciding the item directly.
Can the court guide the clerk on how to handle a retaxation?
Yes. The court may specify the grounds or the proof on which an item may be allowed or disallowed when it orders a retaxation.
Is this judicial review automatic once costs are taxed?
No. It requires a motion by an interested party; the taxation itself does not trigger court review on its own.
How does CPLR 8404 relate to CPLR 8402 and 8403?
Those two sections govern how taxation happens in the first place, with or without advance notice. CPLR 8404 is the avenue for bringing a disputed item before the court once taxation has occurred.
Advisory Committee Notes
(See also Advisory Committee notes preceding § 8401, under subheading “Retaxation.”) This section combines and simplifies CPA § 1536 and the fourth sentence of CPA § 1535. Whether or not a retaxation is directed is in the court’s discretion, which may be based, in part, upon the applicant’s previous opportunity for a hearing. CPA § 1565, which provided a party with a procedure for compelling an officer to tax his fees, is apparently obsolete and has been omitted.
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: judicial review of taxation of costs NYmotion to retax costs New Yorkobjection to bill of costs CPLRcourt review of clerk's taxation