Partial cost recovery occurs when user fees cover only a portion of service costs, with remaining expenses funded through property taxes or other general revenues. Municipalities often deliberately set fees below full cost for services with broad public benefits or accessibility concerns. Recreation programs, transit fares, and some permits may operate on partial cost recovery, with subsidy levels reflecting policy choices about who should pay for public services. Councils set cost recovery targets as percentages, balancing user-pay principles against accessibility, affordability, and public benefit considerations. Higher subsidies may support services deemed essential while lower subsidies apply to services primarily benefiting specific users.