Appellate Cost Bill / Bill of Costs

APPELLATE COST BILL / BILL OF COSTS

COURT INFORMATION

In the [United States Court of Appeals for the ___ Circuit / State Appellate Court]

Case No.: ____________________________

CAPTION

[PREVAILING PARTY NAME],

[Appellant/Appellee],

v.

[NON-PREVAILING PARTY NAME],

[Appellant/Appellee].

[APPELLANT'S/APPELLEE'S] BILL OF COSTS

INTRODUCTION

[PREVAILING PARTY NAME], the prevailing party in this appeal, hereby submits this Bill of Costs pursuant to [FRAP 39 / State Rule ___] and requests that costs be taxed against [NON-PREVAILING PARTY NAME].

BASIS FOR COST AWARD

Judgment and Entitlement to Costs

☐ The appeal was dismissed - Costs taxed against Appellant (FRAP 39(a)(1))

☐ The judgment was affirmed - Costs taxed against Appellant (FRAP 39(a)(2))

☐ The judgment was reversed - Costs taxed against Appellee (FRAP 39(a)(3))

☐ The judgment was affirmed in part, reversed in part, modified, or vacated - [State how costs should be allocated] (FRAP 39(a)(4))

☐ Other basis: _______________________________________________

Date of Judgment

The Court entered judgment on [DATE].

TIMELINESS

This Bill of Costs is filed within 14 days of entry of judgment, as required by FRAP 39(d)(1).

Date of Judgment: [DATE]
Deadline for Bill of Costs: [DATE]
Date of This Filing: [DATE]

ITEMIZED STATEMENT OF COSTS

PART A: COSTS TAXABLE IN COURT OF APPEALS (FRAP 39(c))

1. Docket Fee

(If prevailing party is appellant)

2. Cost of Reproducing Briefs

Subtotal - Brief Reproduction: $__________

3. Cost of Reproducing Appendix/Record Excerpts

Subtotal - Appendix Reproduction: $__________

4. Cost of Reproducing Required Record Copies

(If original record method used per FRAP 30(f))

Subtotal - Record Copies: $__________

PART B: COSTS TAXABLE IN DISTRICT COURT (FRAP 39(e))

(Note: These costs are recoverable from the district court, not the court of appeals)

1. Preparation and Transmission of Record

Subtotal - Record Preparation: $__________

2. Reporter's Transcript

Subtotal - Transcripts: $__________

3. Bond Premium

Subtotal - Bond Premium: $__________

PART C: SUMMARY OF COSTS

SUPPORTING DOCUMENTATION

The following documentation is attached in support of this Bill of Costs:

☐ Exhibit A: Invoice from printer for brief reproduction

☐ Exhibit B: Invoice from printer for appendix reproduction

☐ Exhibit C: Court reporter invoice for transcript

☐ Exhibit D: Receipt for docket fee payment

☐ Exhibit E: Receipt for supersedeas bond premium

☐ Exhibit F: Invoice for record preparation

☐ Exhibit G: [Other documentation]

VERIFICATION

Attorney Verification

I, [ATTORNEY NAME], counsel for [PREVAILING PARTY], hereby verify that:

1. The foregoing Bill of Costs is accurate and complete.

2. The costs listed were actually and necessarily incurred in connection with this appeal.

3. The costs claimed are limited to those allowable under FRAP 39 and applicable law.

4. The rates charged do not exceed the maximum rates established by this Court [or the standard rates in the locality].

5. Supporting invoices and receipts are attached hereto.

_______________________________________
[ATTORNEY NAME]

Dated: _______________________

Party Verification

(If required)

I, [PARTY NAME], declare under penalty of perjury that the costs set forth in this Bill of Costs were actually incurred in connection with this appeal and that this Bill of Costs is accurate.

_______________________________________
[PARTY NAME]

Dated: _______________________

CERTIFICATE OF SERVICE

I hereby certify that on [DATE], I served a copy of this Bill of Costs on all counsel of record by:

☐ CM/ECF Electronic Filing System

☐ First-Class U.S. Mail, postage prepaid

☐ Email

Served upon:

[NAME]
[ADDRESS]
[EMAIL]
Counsel for [Party]

_______________________________________
[ATTORNEY NAME]

OBJECTION PROCEDURE NOTICE

Pursuant to FRAP 39(d)(2), objections to this Bill of Costs must be filed within 14 days after service of the Bill of Costs. The deadline for objections is [DATE].

OBJECTIONS TO BILL OF COSTS

(For opposing party's use)

[OPPOSING PARTY NAME]'S OBJECTIONS TO BILL OF COSTS

[OPPOSING PARTY NAME] objects to the Bill of Costs filed by [PREVAILING PARTY] on the following grounds:

Objection 1: [Identify objection]

☐ The claimed cost of $__________ for [item] is not taxable because:
_______________________________________________________________________________
_______________________________________________________________________________

Objection 2: [Identify objection]

☐ The amount claimed for [item] is excessive because:
_______________________________________________________________________________
_______________________________________________________________________________

Objection 3: [Identify objection]

☐ The documentation is insufficient to support the claimed cost of [item]:
_______________________________________________________________________________
_______________________________________________________________________________

Objection 4: [Identify objection]

☐ The [party] should bear its own costs because [explain - e.g., both parties partly prevailed]:
_______________________________________________________________________________
_______________________________________________________________________________

Conclusion

For the foregoing reasons, [OPPOSING PARTY] respectfully requests that the Court [deny the Bill of Costs / reduce the costs to $_______].

_______________________________________
[ATTORNEY NAME FOR OPPOSING PARTY]

Dated: _______________________

STATE-SPECIFIC NOTES

California

• Authority: California Rules of Court 8.278 (Costs on Appeal)
• Recoverable Costs: Filing fees, cost of original and one copy of record, cost of copies of briefs (Rule 8.278(d))
• Memorandum of Costs: Must be filed within 40 days of issuance of remittitur (Rule 8.278(c))
• Objections: Motion to strike/tax costs within 15 days (Rule 8.278(c)(2))
• Discretionary: Court may award costs in interests of justice (Rule 8.278(a)(5))

Texas

• Authority: Texas Rules of Appellate Procedure 43.4 (Costs of Appeal)
• Prevailing Party: Successful party entitled to costs (TRAP 43.4)
• Recoverable Items: Filing fees, preparing record, cost of bonds (TRAP 43.4)
• Bill of Costs: Itemized bill filed after mandate issues
• Taxation: Costs taxed by trial court clerk

Florida

• Authority: Florida Rules of Appellate Procedure 9.400 (Costs)
• Recoverable Costs: Filing fees, service charges, copy costs for record, cost of briefs
• Motion: Costs assessed by motion to lower tribunal within 30 days after issuance of mandate (Fla. R. App. P. 9.400(a))
• Discretion: Appellate court may direct how costs taxed
• Excessive Costs: Court may disallow costs that appear excessive

New York

• Authority: CPLR 8301 (Appeals); 22 NYCRR 1250.17
• Disbursements: Successful party entitled to disbursements (CPLR 8301)
• Taxable Items: Fees for record, printing, and other necessary disbursements
• Bill of Costs: Filed with judgment roll in trial court
• Taxation: Clerk of originating court taxes costs

PRACTICE TIPS

1. 14-Day Deadline: File within 14 days of entry of judgment. This deadline is strictly enforced.

2. Document Everything: Attach invoices, receipts, and other documentation to support each cost claimed. Unsupported claims may be denied.

3. Check Local Maximums: Most circuits set maximum rates for copy costs. Verify the applicable rate and do not exceed it.

4. Court of Appeals vs. District Court: Understand which costs are taxed in the court of appeals (FRAP 39(c)) versus the district court (FRAP 39(e)).

5. Only Taxable Costs: Attorney's fees, travel expenses, postage, and research costs are generally not taxable as costs. Stick to permitted items.

6. Brief and Appendix Copies: Only the copies required by the rules are taxable. Extra copies for your own use are not recoverable.

7. Partial Success: If the judgment was affirmed in part and reversed in part, each party may bear its own costs, or the court may apportion costs. Address this in your bill.

8. Government Cases: Costs for or against the United States require specific statutory authorization. See 28 U.S.C. Section 2412.

9. Objections: Review the opposing party's bill carefully. File timely objections (within 14 days of service) to any improper or excessive costs.

10. Mandate Insertion: Under FRAP 39(d)(3), the clerk prepares a cost statement for the mandate. The mandate need not be delayed for cost taxation.

11. Interest: Costs do not typically bear interest, but verify local practice.

12. Enforcement: Costs awarded in the court of appeals become part of the district court judgment and are enforceable there.