A cost of community services (COCS) study identifies government expenditures and revenues by land use type. The study measures the fiscal relationship, or ratio, between revenues and expenditures.
A COCS study helps stakeholders and communities understand the costs (as they compare to revenues) associated with providing services to residential, agricultural and commercial development Expenditures and revenues are allocated by residential, commercial/industrial, and farm/agricultural based on land uses. Government expenditures might refer to public safety services (police, fire), libraries, trash, recycling, street maintenance, utilities, property valuation, and more. Government revenues include property taxes, occupational taxes, licenses, permits and fees.