This paper uses the hedonic method to analyze the effect of land use change on local government property tax revenues and costs of property tax-supported services. A statistical model estimates the property value for alternative land uses which is used with the current property tax rate to estimate tax revenue for a typical parcel in each of three land use categories: residential, commercial, and agriculture/open-space. The per parcel average cost of tax supported services is calculated from county expenditures. Using these values a revenue to cost ratio is calculated for each land use and a scenario assuming the development of thirty acres of open space is discussed
