One important element of public debate over appropriate land use policies is whether or not increased local government expenditures on community services needed to accommodate residential and commercial development exceed the contribution of that development to the local revenue base. This report presents the findings of a research project aimed at addressing this specific issue. The research quantifies the contribution to local government revenues of various types of land uses (residential, commercial/industrial, and agricultural), and the demands on local government financial resources of those same land uses. This “snapshot” of current revenues and expenditures allows an assessment of the costs and benefits of different land uses from the perspective of local government finance.