At the request of the Board of Supervisors, American Farmland Trust completed a Cost of Community Services (COCS) study to develop a current understanding of the net fiscal impact of existing land uses in Bedford County, Virginia. The study analyzes revenues and expenditures on a land use basis for fiscal year 2004 (July 1, 2003, to June 30, 2004). It examines revenues by land use and the financial demands of public services (e.g., public safety, government administration, schools, courts, etc.) and shows the cost of providing these services to residential, commercial and agricultural land uses. The study focused on the county budget because it represents revenues and expenditures for the majority of the government services provided to residents living in Bedford County.