Cost of Community Services (COCS) studies are a case study approach used to determine the fiscal contribution of local land uses. They are a snapshot in time of a local government’s costs versus revenues for major land uses over the course of a recent tax year. Unlike typical fiscal analyses, COCS studies assess farmland and other working and open lands along with residential, commercial, and industrial development.

This fact sheet provides insight into the production of COCS and information on The Cost of Community Services in 7 Virginia Counties.