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Abstract
Growth and development is a fact of life in much of Georgia and a topic of debate across the state. Many areas of the state are concerned that they are being inundated with an overabundance of development; other regions are trying to encourage development and growth as a means to boost their local economy. Unfortunately, many local governments do not fully understand the financial impacts that new growth can have on their budgets. While development brings new tax revenue to a local government, it also results in increased government expenditures. The aim of this study is to provide local governments in Georgia with a set of numbers that can help guide them in making development and planning decisions so that such decisions are made with a full understanding of the fiscal impact of those decisions. To do this, we have performed the first cost of community service studies in the state of Georgia.