This handbook is designed to help people conduct Cost of Community Services (COCS) studies. The findings of many COCS studies suggest it is time to start valuing farm and forest land for their contributions to the local tax base. Across America communities have paid a high price for unplanned growth; from traffic congestion and increased infrastructure needs to budgetary shortfalls and rising property taxes. While adding to the tax base, forest and farm land also provides wildlife habitat and protects our wetlands and floodplains. Primary farm and forestry industries are economically important, creating jobs and supplying lucrative secondary markets such as processing and lumber milling.