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Data from U.S. Census Bureau · 2026 · Methodology
CitySpend

Bowling Green, KY vs Lexington-Fayette urban county, KY

Side-by-side fiscal comparison · U.S. Census Bureau data (2023)

Reviewed by CitySpend Editorial Team · Updated

Lexington-Fayette urban county, KY spends 29% more per resident than Bowling Green, KY: $13,449 against $10,426. That gap is large enough to show up across most functional budget categories below.

Lexington-Fayette urban county, KY edges Bowling Green, KY on the Fiscal Health Score by 4 points — 84/100 (grade A) to 80/100 (grade A). At a margin this narrow the grade is close enough that the factor-level detail matters more than the composite.

Neither city reports outstanding debt per resident in its current Census filing, which removes debt service as a point of difference between them. Their budgets diverge on where the largest per-resident dollars go: Bowling Green, KY leads with parks and recreation at $1,273 per resident, while Lexington-Fayette urban county, KY leads with police at $1,294.

They also fund themselves differently: intergovernmental transfers is the largest single revenue source in Bowling Green, KY at 100% of total revenue, whereas Lexington-Fayette urban county, KY relies most on other revenue at 53%.

Summary

Lexington-Fayette urban county spends 22.5% more per capita than Bowling Green ($3,023/person difference). Lexington-Fayette urban county, KY has the stronger Fiscal Health Score (A, 84/100).

Fiscal Health Score

City A
Bowling Green, KY
Pop. 72,385
A
80/100
Budget Balance100
Debt Burden100
Pension Funding76
Spending Efficiency100
Revenue Diversity0
Trend Direction50
A
84/100
Budget Balance98
Debt Burden100
Pension Funding76
Spending Efficiency100
Revenue Diversity38
Trend Direction50

Key Metrics

Metric
Bowling Green
Lexington-Fayette urban county
Total Spending
$754.7M
$4.3B
Spending / Capita
$10,426
$13,449
Total Revenue
$1.7B
$5.3B
Revenue / Capita
$23,385
$16,595
Total Debt
$0
$0
Debt / Capita
$0
$0
Population
72,385
321,276
Gov Employees / 10K
0.0
0.0
Avg Gov Salary
$0
$0

Per Capita Spending by Department

Police
Bowling Green$0
Lexington-Fayette urban county$1,294
Fire Protection
Bowling Green$0
Lexington-Fayette urban county$222
Parks & Recreation
Bowling Green$1,273
Lexington-Fayette urban county$1,054
Education
Bowling Green$85
Lexington-Fayette urban county$130
Health
Bowling Green$0
Lexington-Fayette urban county$1,095

Revenue Breakdown (Per Capita)

Bowling GreenLexington-Fayette urban county
Sales Tax
$348
$362
Income Tax
$0
$232
Intergovernmental
$23,385
$4,660
Other
$1,819
$8,823

Spending Breakdown (Per Capita)

Bowling GreenLexington-Fayette urban county
Police
$0
$1,294
Fire Protection
$0
$222
Education
$85
$130
Public Welfare
$861
$85
Health
$0
$1,095
Hospitals
$1,024
$275
Parks & Recreation
$1,273
$1,054
Housing
$2,188
$2,171
Sewerage
$0
$184
Utilities
$4
$1,972
Interest on Debt
$227
$986
Other
$4,763
$3,981
A
Bowling Green, KY
Fiscal Health Score: 80/100
Excellent fiscal health
A
Lexington-Fayette urban county, KY
Fiscal Health Score: 84/100
Excellent fiscal health

Compare More Cities

Source: Census Annual Survey of State and Local Government Finances, 2026.