Bowling Green, KY vs Lexington-Fayette urban county, KY
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
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
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Sales Tax | $348 | $362 |
| Income Tax | $0 | $232 |
| Intergovernmental | $23,385 | $4,660 |
| Other | $1,819 | $8,823 |
Spending Breakdown (Per Capita)
| 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 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.