Updated April 2026 · U.S. Census Bureau, fiscal year 2023
How Does Lincoln, NE Spend Tax Money?
Lincoln, NE spends $11,125 per resident on city services, $3.2B in total. Per the U.S. Census Bureau Annual Survey of State and Local Government Finances, the largest per-capita line items are Parks & Recreation ($950), Fire Protection ($499), Health ($317). CitySpend's Fiscal Health Score for Lincoln is C (52/100), a mixed reading versus its 89 peer cities.
Lincoln, NE Budget Snapshot
| Total Spending | $3.2B |
| Per Capita Spending | $11,125 |
| Total Revenue | $234.3M |
| Total Debt | $229.0M |
| Debt Per Capita | $788 |
| Population | 290,531 |
| Fiscal Health Score | 52/100 (C) |
| Data Year | FY 2023 |
What Does the C Grade Mean?
Lincoln, NE earns a C on the CitySpend Fiscal Health Score (52/100). The city is meeting current obligations but is exposed on at least one structural front, debt service, pension funding shortfalls, or thin reserves, that warrants close watching over the next two to three budget cycles.
Where the Money Goes
Of the $3.2B that Lincoln, NE spent in its most recent reported fiscal year, the largest single line item per resident is Parks & Recreation at $950. Fire Protection comes next at $499 per resident. Together those two functions account for the bulk of every-day taxpayer-facing services in the city budget. The remaining categories, parks, health, housing, debt service, and general administration, fill out the picture.
Top Spending Categories (Per Capita)
Where the Money Comes From
Where does the money come from? Property tax provides 0 percent of city revenue, sales tax 79 percent, intergovernmental transfers from federal and state sources 333 percent, and direct charges and user fees 155 percent. The remainder comes from utility revenue, income tax (where applicable), and miscellaneous sources.
Debt Burden in Context
Debt-wise, Lincoln runs above the peer-group median: $788 per resident versus $445 for similar-size cities. That gap, 77%, may reflect a recent bond issuance, large capital project, or simply a more-debt-funded approach to infrastructure.
How This Score Is Calculated
The CitySpend Fiscal Health Score combines six factors into one composite, drawn from the U.S. Census Bureau Annual Survey of State and Local Government Finances: budget balance and reserves (25%), debt burden per capita versus peer median (20%), pension funded ratio from the Public Plans Database (20%), spending efficiency (15%), revenue diversity (10%), and three-year trend direction (10%). Best-practice weighting follows guidance from the Government Finance Officers Association (GFOA). Read the full methodology.
Lincoln, NE spends $11,125 per resident on city services, $3.2B in total. Per the U.S. Census Bureau Annual Survey of State and Local Government Finances, the largest per-capita line items are Parks & Recreation ($950), Fire Protection ($499), Health ($317). CitySpend's Fiscal Health Score for Lincoln is C (52/100), a mixed reading versus its 89 peer cities.
This answer pulls from the Census Annual Survey of State and Local Government Finances, the authoritative federal source for U.S. municipal and county government finances. The headline number above is the direct answer; what follows is the additional context most readers need to use the answer for a real decision rather than just a fact lookup.
For readers turning this answer into action: cross-reference against the underlying the Census Annual Survey of State and Local Government Finances record before acting on time-sensitive decisions. The site renders the data as it was published; subsequent revisions can shift the picture, and the live federal data is always the authoritative current reference.