Cost of community services (COCS) studies compare the costs and revenue generated by various land use categories, such as residential, commercial, industrial, and farmland/open space. This allows for the evaluation of the fiscal impacts of the various land uses and the impacts of changing from one land use to another.
These publications offer guidance in conducting COCS studies and the significance of sharing the results of the COCS findings in order for community members to understand the importance of having a wide tax-base with a variety of land uses.