Wisconsin Statutes

Wis. Stat. § 814.04 (2026)

Items of costs

✓ current as of July 2026

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814.04814.04 Items of costs. Except as provided in ss. 93.20, 100.195 (5m) (b), 100.30 (5m), 106.50 (6) (i) and (6m) (a), 115.80 (9), 767.553 (4) (d), 769.313, 802.05, 814.245, 895.035 (4), 895.044, 895.443 (3), 895.444 (2), 895.445 (3), 895.446 (3), 895.506, 943.212 (2) (b), 943.245 (2) (d), 943.51 (2) (b), and 995.10 (3), when allowed costs shall be as follows:

814.04(1)(1) Attorney fees.

814.04(1)(a)(a) When the amount recovered or the value of the property involved is greater than the maximum amount specified in s. 799.01 (1) (d), attorney fees shall be $500; when it is equal to or less than the maximum amount specified in s. 799.01 (1) (d), but is $1,000 or more, attorney fees shall be $300; when it is less than $1,000, attorney fees shall be $100. In all other cases in which there is no amount recovered or that do not involve property, attorney fees shall be $300.

814.04(1)(c)(c) No attorney fees may be taxed on behalf of any party unless the party appears by an attorney other than himself or herself.

814.04(2)(2) Disbursements. All the necessary disbursements and fees allowed by law; the compensation of referees; a reasonable disbursement for the service of process or other papers in an action when the same are served by a person authorized by law other than an officer, but the item may not exceed the authorized sheriff’s fee for the same service; amounts actually paid out for certified and other copies of papers and records in any public office; postage, photocopying, telephoning, electronic communications, facsimile transmissions, and express or overnight delivery; the electronic filing fee prescribed in s. 801.18 (7) (c); depositions including copies; plats and photographs, not exceeding $100 for each item; an expert witness fee not exceeding $300 for each expert who testifies, exclusive of the standard witness fee and mileage which shall also be taxed for each expert; and in actions relating to or affecting the title to lands, the cost of procuring an abstract of title to the lands. Guardian ad litem fees shall not be taxed as a cost or disbursement.

814.04(4)(4) Interest on verdict. Except as provided in s. 807.01 (4), if the judgment is for the recovery of money, interest at an annual rate equal to 1 percent plus the prime rate in effect on January 1 of the year in which the judgment is entered if the judgment is entered on or before June 30 of that year or in effect on July 1 of the year in which the judgment is entered if the judgment is entered after June 30 of that year, as reported by the federal reserve board in federal reserve statistical release H. 15, on the amount of the money judgment from the time of verdict, decision, or report until judgment is entered shall be computed by the clerk and added to the costs.

814.04(6)(6) Judgment by default. If the judgment is by default or upon voluntary dismissal by the adverse party the costs taxed under sub. (1) shall be one-half what they would have been had the matter been contested.

814.04(7)(7) Judgment offer not accepted. If the offer of judgment pursuant to s. 807.01 is not accepted and the plaintiff fails to recover a more favorable judgment the plaintiff shall not recover costs but the defendant shall have full costs to be computed on the demand of the complaint.

814.04(8)(8) Actions for municipal corporations. In all actions brought for the benefit of any county, town, village, city or other municipal corporation of this state by a citizen taxpayer, the plaintiff shall be entitled to recover for the plaintiff’s own use, in case the plaintiff shall prevail, the taxable costs of such action and such part of the recovery as the court considers reasonable, as attorney fees, not to exceed 20 percent of such recovery, and not to exceed $500.

814.04 HistoryHistory: Sup. Ct. Order, 50 Wis. 2d vii (1971); 1971 c. 141; Sup. Ct. Order, 67 Wis. 2d 585, 761, 780 (1975); Stats. 1975 s. 814.04; 1977 c. 209; 1979 c. 110 s. 60 (13); 1979 c. 271, 355; 1981 c. 123, 317; 1985 a. 52, 311; 1987 a. 348; 1991 a. 39, 65, 189, 295; 1993 a. 98, 326, 486, 490, 491; 1995 a. 24, 27, 133, 149, 262, 417; 1997 a. 55, 164, 254; 1999 a. 32, 82, 122, 190; 2001 a. 6, 16; 2003 a. 138; Sup. Ct. Order No. 03-06A, 2005 WI 86, 280 Wis. 2d xiii; 2005 a. 155, 325; 2005 a. 443 s. 265; 2005 a. 458; 2007 a. 96; 2009 a. 20; 2011 a. 2, 69, 118, 219; 2013 a. 165; Sup. Ct. Order No. 20-07, 2021 WI 37, 397 Wis. 2d xiii.

814.04 AnnotationComment of Judicial Council, 1971: Guardian ad litem fees shall not be taxed as a cost or disbursement. Present law permits guardian ad litem fees to be taxed as costs or disbursements. [Re Order effective July 1, 1971]

814.04 AnnotationFees for an expert witness may be taxed only for the day that the expert testifies, even though the expert is present in court on other days. McLoone Metal Graphics, Inc. v. Robers Dredge, Inc., 58 Wis. 2d 704, 207 N.W.2d 616 (1973).

814.04 AnnotationA citizen who obtains an injunction in an action brought for the benefit of a municipality may not recover attorney fees under sub. (8). Cobb v. Milwaukee County, 60 Wis. 2d 99, 208 N.W.2d 848 (1973).

814.04 AnnotationSub. (4), being a general statute, does not govern the rate of interest on a jury verdict in a condemnation action, which is covered by ss. 32.05 (11) (b) and 138.04. Weiland v. DOT, 62 Wis. 2d 456, 215 N.W.2d 455 (1974). See also Calaway v. Brown County, 202 Wis. 2d 736, 553 N.W.2d 809 (Ct. App. 1996), 95-2337.

814.04 AnnotationSub. (2) allows the recovery of costs, not exceeding $50, for each individual plat and photograph. Billingsley v. Zickert, 72 Wis. 2d 156, 240 N.W.2d 375 (1976).

814.04 AnnotationWhen a plaintiff’s damages were set by the first verdict, but the amount the plaintiff could recover was not set until the second verdict, the plaintiff was entitled to interest from the date of the first verdict. Nelson v. Travelers Insurance Co., 102 Wis. 2d 159, 306 N.W.2d 71 (1981).

814.04 AnnotationThe court erred by taxing as costs of suit guardian ad litem and attorney fees as a surcharge or penalty against a former guardian. Western Surety Co. v. P.A.H., 115 Wis. 2d 670, 340 N.W.2d 577 (Ct. App. 1983).

814.04 AnnotationPhotocopies may not be taxed as photographs. Ramsey v. Ellis, 163 Wis. 2d 378, 471 N.W.2d 289 (Ct. App. 1991).

814.04 AnnotationThe award of attorney fees, disbursements, and interest on a verdict are discussed. Zintek v. Perchik, 163 Wis. 2d 439, 471 N.W.2d 522 (Ct. App. 1991).

814.04 AnnotationPhotocopy and facsimile expenses may be taxed under s. 814.036. Wausau Medical Center v. Asplund, 182 Wis. 2d 274, 514 N.W.2d 34 (Ct. App. 1994).

814.04 AnnotationThere is no authority for awarding pretrial mediation fees as taxable costs. Kleinke v. Farmers Coop. Supply & Shipping, 202 Wis. 2d 138, 549 N.W.2d 714 (1996), 95-0856.

814.04 AnnotationPostverdict, prejudgment interest on a verdict that was overturned by a judgment notwithstanding the verdict, but was ultimately reinstated on appeal, accrued from the date of the original verdict to the entry of judgment following the completion of the appeal. Management Computer v. Hawkins, Ash, Baptie & Co., 224 Wis. 2d 312, 592 N.W.2d 279 (Ct. App. 1998), 97-2470.

814.04 AnnotationWhen multiple plaintiffs are required to bring their claims in a single action pursuant to s. 803.03, sub. (2) does not authorize multiple awards for the same disbursement to multiple plaintiffs. Paulson v. Allstate Insurance Co., 2002 WI App 168, 256 Wis. 2d 892, 649 N.W.2d 645, 01-0991.

814.04 AnnotationPhotocopies of sworn public documents are not a type of certified copies the cost of which are taxable under sub. (2). Affidavits filed by government workers are not certified copies. Milwaukee Metropolitan Sewerage District v. City of Milwaukee, 2003 WI App 209, 267 Wis. 2d 688, 671 N.W.2d 346, 02-2961.

814.04 AnnotationAffirmed on other grounds. 2005 WI 8, 277 Wis. 2d 635, 691 N.W.2d 858, 02-2961.

814.04 AnnotationWhen a garnishment summons and complaint recited that the total due on the creditor’s claim was $11,716.16 and advised the garnishee defendant that if it failed to answer, judgment would be entered against it for that amount, the garnishee defendant was entitled to the maximum amount of costs allowable under sub. (1) (a). Hometown Bank v. Acuity Insurance, 2008 WI App 48, 308 Wis. 2d 503, 748 N.W.2d 203, 07-1048.

814.04 AnnotationActual attorney fees in the context of a bad faith claim are not a necessary cost of litigation to which a prevailing party is entitled. Instead, they are an item of damages intended to compensate the victims. In the absence of an express reservation of the right to recover actual attorney fees in an accepted offer of judgment, recovery of fees in a bad faith action is limited to only those plaintiffs who proceed to trial. Stewart v. Farmers Insurance Group, 2009 WI App 130, 321 Wis. 2d 391, 773 N.W.2d 513, 08-1605.

814.04 AnnotationThe phrase “actually paid out” in sub. (2) modifies the amounts paid “for certified and other copies of papers and records in any public office.” Applying the phrase “actually paid out” as a limitation on other recoverable costs is not supported by the statute. Photocopy charges are not required to be “paid out” to a third-party vendor to be awarded under this section. Mercer v. City of Fond du Lac, 2010 WI App 15, 323 Wis. 2d 67, 780 N.W.2d 188, 09-0505.

814.04 AnnotationWhen plaintiffs join together to file a single complaint, even though they could have commenced separate actions, they may recover their costs as if they had filed their complaints separately. 3301 Bay Road LLC v. Town of Delavan, 2014 WI App 18, 352 Wis. 2d 721, 845 N.W.2d 666, 12-2594.

Notes of Decisions

Cited in 124 cases (16 in the last 5 years), 1978–2025 · leading case: Kolupar v. Wilde Pontiac Cadillac, Inc., 2007 WI 98 (Wis. 2007).

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Kolupar v. Wilde Pontiac Cadillac, Inc., 2007 WI 98 (Wis. 2007). · cites it 240× “0163(2) in affirming the circuit court's award of costs, we reverse its decision.”

Heritage Farms, Inc. v. Markel Ins., 2012 WI 26 (Wis. 2012). · cites it 58× “21 (1) as a matter of course, is Heritage Farms entitled to 12 percent interest on that amount from the date of the jury's verdict pursuant to Wis. Stat. § 814.04 (4)? Is Heritage Farms entitled to 12 percent interest on its award of attorney fees and costs from the date of the…”

Zintek v. Perchik, 471 N.W.2d 522 (Wis. Ct. App. 1991). · cites it 30× “The statute mandates costs to a prevailing plaintiff for " [a]ll the necessary disbursements and fees allowed by law . . ..” Section 814.04(2). Among the costs "allowed by law" are those covered by the omnibus costs statute, sec.”

Nelson v. McLaughlin, 565 N.W.2d 123 (Wis. 1997). · cites it 22× “In addition, we find further guidance as to the meaning of "amount recovered" in Wis. Stat. § 814.04 (4), which is explicitly referred to in Wis.”

Est. of Stanley G. Miller v. Diane Storey, 2017 WI 99 (Wis. 2017). · cites it 7× “Thus, the $300 limit provided in Wis. Stat. § 814.04 (1)(a) does not apply to the Estate's recovery in this case.”

DeWitt Ross & Stevens, S.C. v. Galaxy Gaming & Racing Ltd., 2004 WI 92 (Wis. 2004). · cites it 12× “Under subsection (4), the expense of an audio reproduction of the videotape sound track used by the court in ruling on objections shall be costs in the action.”

HMO-W INC. v. SSM Health Care Sys., 2003 WI App 137 (Wis. Ct. App. 2003). · cites it 37× “1 SSM contends that the circuit court should have applied, post-decision, the 12% interest rate specified in Wis. Stat. § 814.04 (4), rather than interest as defined in § 180.”

Weber v. Chicago & Nw. Transp. Co., 530 N.W.2d 25 (Wis. Ct. App. 1995). · cites it 19× “We therefore reverse on the cross-appeal and direct, pursuant to § 814.04, STATS., that interest be computed on the first verdict until the entry of judgment.”

Mgmt. Comput. Servs., Inc. v. Hawkins, Ash, Baptie & Co., 592 N.W.2d 279 (Wis. Ct. App. 1998). · cites it 27× “HABCO contends that MCS is not entitled to interest on the breach of contract damages or the punitive damages from the time of the verdict in 1991 to the entry of judgment in 1997.”

Nelson v. Travelers Ins. Co., 306 N.W.2d 71 (Wis. 1981). · cites it 11× “Our prior cases have construed sec. 814.04, Stats., to permit the recovery of interest from the date of a verdict *173 which fixes the amount of recovery.”

J.F. Ahern Co. v. Wisconsin State Bldg. Comm'n, 336 N.W.2d 679 (Wis. Ct. App. 1983). · cites it 9× “Are costs under sec. 814.04(2), Stats. 1979-80, allowable for copies of adverse examinations and a partial hearing transcript ? GENERAL BACKGROUND The Building Commission is a legislative committee, created under subch.”

Lands' End, Inc. v. City of Dodgeville, 2016 WI 64 (Wis. 2016). · cites it 6× “§§ 814.04 (4) and 815.05(8).1 ¶191 The language adopted in 1980 was the language in place on July 1, 2009, when Lands' End made an offer of settlement to the City of Dodgeville on the tax refund that Lands' End was seeking from the City's property tax assessment for 2008.”

Show all 124 citing cases →

— Wis. Stat. § 814.04(1) — 13 cases

Kolupar v. Wilde Pontiac Cadillac, Inc., 2007 WI 98 (Wis. 2007). “0163(2) in affirming the circuit court's award of costs, we reverse its decision.”

Zintek v. Perchik, 471 N.W.2d 522 (Wis. Ct. App. 1991). “The statute mandates costs to a prevailing plaintiff for " [a]ll the necessary disbursements and fees allowed by law . . ..” Section 814.04(2). Among the costs "allowed by law" are those covered by the omnibus costs statute, sec.”

Allied Processors, Inc. v. W. Nat'l Mut. Ins., 2001 WI App 129 (Wis. Ct. App. 2001).

Gorman v. Wausau Ins. Companies, 499 N.W.2d 245 (Wis. Ct. App. 1993).

Baierl v. McTaggart, 2000 WI App 193 (Wis. Ct. App. 2000).

— Wis. Stat. § 814.04(1)(a) — 7 cases

Kolupar v. Wilde Pontiac Cadillac, Inc., 2007 WI 98 (Wis. 2007). “0163(2) in affirming the circuit court's award of costs, we reverse its decision.”

Aspen Servs., Inc. v. IT Corp., 583 N.W.2d 849 (Wis. Ct. App. 1998).

William C. Brown v. Muskego Norway Sch. Dist. Grp. Health Plan (Wis. Ct. App. 2019).

Tayr Kilaab al Ghashiyah v. Kevin A. Carr (Wis. Ct. App. 2022).

Duane Crandall v. Ted Sauer (Wis. Ct. App. 2024).

— Wis. Stat. § 814.04(1)(c) — 1 case

Dane Cnty. v. Jeramiah Bradley (Wis. Ct. App. 2025).

— Wis. Stat. § 814.04(2) — 43 cases

Kolupar v. Wilde Pontiac Cadillac, Inc., 2007 WI 98 (Wis. 2007). “0163(2) in affirming the circuit court's award of costs, we reverse its decision.”

J.F. Ahern Co. v. Wisconsin State Bldg. Comm'n, 336 N.W.2d 679 (Wis. Ct. App. 1983). “Are costs under sec. 814.04(2), Stats. 1979-80, allowable for copies of adverse examinations and a partial hearing transcript ? GENERAL BACKGROUND The Building Commission is a legislative committee, created under subch.”

State v. Holmgren, 599 N.W.2d 876 (Wis. Ct. App. 1999).

In Re Marriage of Bernier v. Bernier, 2006 WI App 2 (Wis. Ct. App. 2005).

— Wis. Stat. § 814.04(4) — 40 cases

Heritage Farms, Inc. v. Markel Ins., 2012 WI 26 (Wis. 2012). “21 (1) as a matter of course, is Heritage Farms entitled to 12 percent interest on that amount from the date of the jury's verdict pursuant to Wis. Stat. § 814.04 (4)? Is Heritage Farms entitled to 12 percent interest on its award of attorney fees and costs from the date of the…”

Nelson v. McLaughlin, 565 N.W.2d 123 (Wis. 1997). “In addition, we find further guidance as to the meaning of "amount recovered" in Wis. Stat. § 814.04 (4), which is explicitly referred to in Wis.”

Mgmt. Comput. Servs., Inc. v. Hawkins, Ash, Baptie & Co., 592 N.W.2d 279 (Wis. Ct. App. 1998). “HABCO contends that MCS is not entitled to interest on the breach of contract damages or the punitive damages from the time of the verdict in 1991 to the entry of judgment in 1997.”

HMO-W INC. v. SSM Health Care Sys., 2003 WI App 137 (Wis. Ct. App. 2003). “1 SSM contends that the circuit court should have applied, post-decision, the 12% interest rate specified in Wis. Stat. § 814.04 (4), rather than interest as defined in § 180.”

— Wis. Stat. § 814.04(9) — 2 cases

Pauline Buchholz, as Tr. of the Trust Agreement v. Steven K. Schmidt, 2024 WI App 47 (Wis. Ct. App. 2024).

Timm v. Portage Cnty. Drainage Dist., 429 N.W.2d 512 (Wis. Ct. App. 1988).

— Wis. Stat. § 814.04(l)(a) — 2 cases

Kolupar v. Wilde Pontiac Cadillac, Inc., 2007 WI 98 (Wis. 2007). “0163(2) in affirming the circuit court's award of costs, we reverse its decision.”

Graham v. Sauk Prairie Police Comm'n, 915 F.2d 1085 (7th Cir. 1990).

— Wis. Stat. § 814.04(l)(b) — 2 cases

Rychnovsky v. Vill. of Fall River, 431 N.W.2d 681 (Wis. Ct. App. 1988).

Chalk v. Trans Power Mfg., Inc., 451 N.W.2d 770 (Wis. Ct. App. 1989).

— Wis. Stat. § 814.04(l)(c) — 1 case

State Ex Rel. Young v. Shaw, 477 N.W.2d 340 (Wis. Ct. App. 1991).

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