Boston, MA vs Louisville/Jefferson County metro government (balance), KY
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Boston, MA outspends Louisville/Jefferson County metro government (balance), KY by a wide margin per resident — $72,299 versus $20,200, a 258% difference. A gap this size usually reflects a structurally different service mix or accounting scope rather than a single line item.
Boston, MA holds the stronger Fiscal Health Score, 56/100 (grade C) against 35/100 (grade D) for Louisville/Jefferson County metro government (balance), KY — a 21-point spread that puts the two in different grade territory.
On debt, Boston, MA carries the lighter load at $445 per resident versus $3,553 for Louisville/Jefferson County metro government (balance), KY. Their budgets diverge on where the largest per-resident dollars go: Boston, MA leads with education at $30,742 per resident, while Louisville/Jefferson County metro government (balance), KY leads with fire protection at $1,132.
They also fund themselves differently: intergovernmental transfers is the largest single revenue source in Boston, MA at 17% of total revenue, whereas Louisville/Jefferson County metro government (balance), KY relies most on other revenue at 103%.
Summary
Boston spends 257.9% more per capita than Louisville/Jefferson County metro government (balance) ($52,098/person difference). Boston, MA has the stronger Fiscal Health Score (C, 56/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Sales Tax | $78 | $1,138 |
| Income Tax | $0 | $24 |
| Intergovernmental | $5,357 | $412 |
| Charges & Fees | $2,784 | $3,823 |
| Other | $4,557 | $8,878 |
Spending Breakdown (Per Capita)
| Police | $0 | $701 |
| Fire Protection | $1,107 | $1,132 |
| Highways & Roads | $594 | $0 |
| Education | $30,742 | $956 |
| Public Welfare | $1,110 | $1,849 |
| Health | $725 | $379 |
| Hospitals | $2,584 | $779 |
| Parks & Recreation | $711 | $1,070 |
| Housing | $6,614 | $2,382 |
| Sewerage | $355 | $249 |
| Utilities | $3,402 | $3,844 |
| Interest on Debt | $0 | $1,517 |
| General Admin | $5,401 | $0 |
| Other | $18,955 | $5,344 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.