N.Y. RPT Law § 722

§ 722. Costs. 1. If the assessment is reduced by an amount equal to or\ngreater than half the reduction claimed before the assessors or the\ncommissioner, in addition to such additional allowance as may be granted\npursuant to subdivision two of this section, costs and disbursements\nshall be allowed against the assessing unit, or in a proceeding to\nreview a special franchise assessment, against the state. If the\nassessment is reduced by an amount less than half the reduction claimed\nbefore the assessors or the commissioner costs and disbursements may, in\nthe discretion of the court, be awarded against the assessing unit, or\nin a proceeding to review a special franchise assessment, against the\nstate. The costs and disbursements shall not exceed those taxable in an\naction upon the trial of an issue of fact in the supreme court, except\nthat (a) if evidence has been taken there shall be included in the\ntaxable costs and disbursements the expense of furnishing the court or\nthe referee with a copy of the stenographer's minutes of the evidence\ntaken and (b) an additional allowance may be granted by the court\npursuant to subdivision two of this section.\n 2. Where the court finds as a fact that (a) the assessment of the\nproperty was increased without adequate cause after a final order,\nadministrative determination, or stipulation between the parties\ndetermined the assessment thereof for a previous year or (b) the amount\nof the assessment was grossly discriminatory, the court shall award to\nthe petitioner an additional allowance, not exceeding the amounts\nhereinafter specified, according to the number of years that the\nassessment of such property was increased without adequate cause or was\nfound to be grossly discriminatory and for which years proceedings to\nreview such assessment were brought as follows: one year, five hundred\ndollars; two years, one thousand dollars; three years or more,\ntwenty-five hundred dollars. The term "a previous year" shall mean the\nlatest year for which an assessment was determined by a final order,\nadministrative determination, or stipulation between the parties.\n