Fort Smith, AR vs Little Rock, AR
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Little Rock, AR spends 26% more per resident than Fort Smith, AR: $17,625 against $14,015. That gap is large enough to show up across most functional budget categories below.
Little Rock, AR holds the stronger Fiscal Health Score, 87/100 (grade A) against 69/100 (grade B) for Fort Smith, AR — a 18-point spread that puts the two in different grade territory.
Little Rock, AR reports no outstanding debt per resident in its Census filing, while Fort Smith, AR carries $1,000 per resident. Both cities pour the most per-resident dollars into the same function: parks and recreation leads in Fort Smith, AR at $549 per resident and in Little Rock, AR at $2,054.
They also fund themselves differently: other revenue is the largest single revenue source in Fort Smith, AR at 13% of total revenue, whereas Little Rock, AR relies most on intergovernmental transfers at 25%.
Summary
Little Rock spends 20.5% more per capita than Fort Smith ($3,610/person difference). Little Rock, AR has the stronger Fiscal Health Score (A, 87/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $0 | $1 |
| Sales Tax | $143 | $1,239 |
| Income Tax | $2,263 | $1,234 |
| Intergovernmental | $40 | $5,965 |
| Charges & Fees | $3,270 | $0 |
| Other | $3,396 | $5,700 |
Spending Breakdown (Per Capita)
| Fire Protection | $295 | $521 |
| Highways & Roads | $0 | $55 |
| Education | $0 | $39 |
| Public Welfare | $788 | $986 |
| Health | $375 | $0 |
| Hospitals | $185 | $427 |
| Parks & Recreation | $549 | $2,054 |
| Housing | $2,224 | $3,902 |
| Sewerage | $0 | $82 |
| Utilities | $4,214 | $1,001 |
| Interest on Debt | $291 | $0 |
| Other | $5,094 | $8,558 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.