Lexington-Fayette urban county, KY vs Bowling Green, 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: Lexington-Fayette urban county, KY leads with police at $1,294 per resident, while Bowling Green, KY leads with parks and recreation at $1,273.
They also fund themselves differently: other revenue is the largest single revenue source in Lexington-Fayette urban county, KY at 53% of total revenue, whereas Bowling Green, KY relies most on intergovernmental transfers at 100%.
Summary
Lexington-Fayette urban county spends 29.0% 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 | $362 | $348 |
| Income Tax | $232 | $0 |
| Intergovernmental | $4,660 | $23,385 |
| Other | $8,823 | $1,819 |
Spending Breakdown (Per Capita)
| Police | $1,294 | $0 |
| Fire Protection | $222 | $0 |
| Education | $130 | $85 |
| Public Welfare | $85 | $861 |
| Health | $1,095 | $0 |
| Hospitals | $275 | $1,024 |
| Parks & Recreation | $1,054 | $1,273 |
| Housing | $2,171 | $2,188 |
| Sewerage | $184 | $0 |
| Utilities | $1,972 | $4 |
| Interest on Debt | $986 | $227 |
| Other | $3,981 | $4,763 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.