The Sidewalk Master Plan objectively prioritizes 12,000 road segments for Hillsborough County’s $62 million sidewalk retrofit construction. Developed by the staff of Sprinkle Consulting, the Plan uses multiple evaluative and ranking criteria in a staged prioritization to direct sidewalk infrastructure investment. The prioritization criteria includes: (1) A walking conditions evaluation, The Roadside Pedestrian Conditions (RPC) Model, forerunner of the Pedestrian Level of Service (LOS) Model; (2) An assessment of pedestrian travel demand and access to public schools, quantified by the Latent Demand Method; and (3) Public Input, and Sidewalk facility construction costs. The Plan focuses sidewalk retrofit construction around public schools, implementing a directive of the Board of County Commissioners. Sprinkle staff ranked the candidate segments for construction scheduling using a neo-traditional approach to the Benefit-Cost (B-C) Ratio.