Houston, TX vs Lubbock, TX
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Lubbock, TX outspends Houston, TX by a wide margin per resident — $32,743 versus $14,400, a 127% difference. A gap this size usually reflects a structurally different service mix or accounting scope rather than a single line item.
Houston, TX holds the stronger Fiscal Health Score, 83/100 (grade A) against 56/100 (grade C) for Lubbock, TX — a 27-point spread that puts the two in different grade territory.
Lubbock, TX reports no outstanding debt per resident in its Census filing, while Houston, TX carries $863 per resident. Their budgets diverge on where the largest per-resident dollars go: Houston, TX leads with parks and recreation at $361 per resident, while Lubbock, TX leads with police at $322.
On the revenue side both lean hardest on other revenue — 7% of total revenue in Houston, TX and 25% in Lubbock, TX.
Summary
Lubbock spends 56.0% more per capita than Houston ($18,343/person difference). Houston, TX has the stronger Fiscal Health Score (A, 83/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Sales Tax | $181 | $2 |
| Income Tax | $39 | $0 |
| Intergovernmental | $33 | $76 |
| Charges & Fees | $3,475 | $0 |
| Other | $3,960 | $781 |
Spending Breakdown (Per Capita)
| Police | $0 | $322 |
| Fire Protection | $295 | $173 |
| Highways & Roads | $175 | $296 |
| Public Welfare | $533 | $258 |
| Health | $210 | $0 |
| Hospitals | $511 | $0 |
| Parks & Recreation | $361 | $13 |
| Housing | $4,288 | $2,128 |
| Sewerage | $386 | $0 |
| Utilities | $1,339 | $45 |
| General Admin | $0 | $26,777 |
| Other | $6,301 | $2,732 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.