N.Y. Real Property Tax Law § 722: Costs

§ 722. Costs. 1. If the assessment is reduced by an amount equal to or

greater than half the reduction claimed before the assessors or the

commissioner, in addition to such additional allowance as may be granted

pursuant to subdivision two of this section, costs and disbursements

shall be allowed against the assessing unit, or in a proceeding to

review a special franchise assessment, against the state. If the

assessment is reduced by an amount less than half the reduction claimed

before the assessors or the commissioner costs and disbursements may, in

the discretion of the court, be awarded against the assessing unit, or

in a proceeding to review a special franchise assessment, against the

state. The costs and disbursements shall not exceed those taxable in an

action upon the trial of an issue of fact in the supreme court, except

that (a) if evidence has been taken there shall be included in the

taxable costs and disbursements the expense of furnishing the court or

the referee with a copy of the stenographer's minutes of the evidence

taken and (b) an additional allowance may be granted by the court

pursuant to subdivision two of this section.

2. Where the court finds as a fact that (a) the assessment of the

property was increased without adequate cause after a final order,

administrative determination, or stipulation between the parties

determined the assessment thereof for a previous year or (b) the amount

of the assessment was grossly discriminatory, the court shall award to

the petitioner an additional allowance, not exceeding the amounts

hereinafter specified, according to the number of years that the

assessment of such property was increased without adequate cause or was

found to be grossly discriminatory and for which years proceedings to

review such assessment were brought as follows: one year, five hundred

dollars; two years, one thousand dollars; three years or more,

twenty-five hundred dollars. The term "a previous year" shall mean the

latest year for which an assessment was determined by a final order,

administrative determination, or stipulation between the parties.