The purpose of this project was to evaluate the economic impact of trail presence and access on housing values in Montgomery County, MD, and calculate the impact of property tax revenues produced by the trails and compare those values with the construction and maintenance costs of the trails borne by the local government. Data on sales transactions and assessed value of homes were used to determine housing price. Trail location data was provided by the local Parks and Recreation Department's geographic information systems (GIS) database. The project aimed to assess the relative fiscal costs and benefits of trails.