The article analyzes the genesis of the phenomenon of comfort of living in the urban environment, the influence of objective factors and subjective needs on determining the level of comfort of residents, including in the context of the relationship with agriculture. An objective assessment is carried out on the basis of calculations of indicators of the quality of the urban environment, the provision of the population with the necessary set of services. Assessment of the quality of urban environment, as an objective indicator, demonstrates the effectiveness of public and municipal officials. For the current urban methodology to assess the quality of urban environment, the author proposed ten additional evaluation indicators. The concept of comfort is determined not only by economic welfare, but also by other indicators. Further research shows that no less significant for a full-fledged assessment of comfort is the consideration of subjective preferences of citizens. However, taking into account different historical and cultural traditions, national preferences, natural and climatic conditions and ecological situation, as well, it is difficult to quantitatively calculate a universal level of comfort. Accumulating previous studies, taking into account modern realities, the author offers an interpretation of the concept of “comfort of living”. Developing Layard’s theory, the author has developed a “Dial” of comfort of living, which takes into account the indicators “housing”, “environment” and “digital culture”. To calculate a quantitative assessment of the level of comfort of living, it is advised to use a combined method, taking into account both objectively established factors and subjective preferences of residents, as well. Thus, the issue of assessing the level of comfort of living should be further studied, taking into account the factors of housing, environment, digital communication tools and, possibly, new, emerging over time, factors of influence.