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.

What to expect for a cost of community services study:

  1. Identify revenues and expenditures;
  2. Meetings and conversations with local representatives to determine the best allocation of revenues and expenditures;
  3. Allocate every item into the three categories (residential, commercial and agricultural);
  4. Determine the ratio of expenditures and revenues for each of the land use categories;
  5. Conclusions.

Services and fees vary.

Questions? Contact Research Director Simona Balazs at (859) 218-5764.

Work Sample: 2010 Cost of Community Services Study for Boone County, Kentucky