To measure the fiscal impact of existing land uses on Bexar County’s budget, University of Texas-San Antonio graduate student Helen Holdsworth, with the assistance of American Farmland Trust (AFT), conducted this Cost of Community Services (COCS) study. Revenues and expenditures from three different types of land uses—agricultural/open space, commercial/industrial and residential—were considered for fiscal year 2001. Tax revenues generated by each land use were compared to dollars spent to provide public services such as road maintenance, schools, water/wastewater and law enforcement.