Lincoln, NE vs Omaha, NE
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Omaha, NE and Lincoln, NE spend within 0.5% of each other per resident — $11,180 versus $11,125 — so on the headline spending-per-capita measure the two cities are effectively neck and neck.
Omaha, NE holds the stronger Fiscal Health Score, 90/100 (grade A) against 52/100 (grade C) for Lincoln, NE — a 38-point spread that puts the two in different grade territory.
Omaha, NE reports no outstanding debt per resident in its Census filing, while Lincoln, NE carries $788 per resident. Both cities pour the most per-resident dollars into the same function: parks and recreation leads in Lincoln, NE at $950 per resident and in Omaha, NE at $742.
They also fund themselves differently: intergovernmental transfers is the largest single revenue source in Lincoln, NE at 333% of total revenue, whereas Omaha, NE relies most on other revenue at 17%.
Summary
Omaha spends 0.5% more per capita than Lincoln ($56/person difference). Omaha, NE has the stronger Fiscal Health Score (A, 90/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $0 | $624 |
| Sales Tax | $635 | $373 |
| Income Tax | $244 | $0 |
| Intergovernmental | $2,685 | $2,622 |
| Charges & Fees | $1,249 | $0 |
| Other | $1,773 | $4,672 |
Spending Breakdown (Per Capita)
| Fire Protection | $499 | $0 |
| Highways & Roads | $209 | $319 |
| Public Welfare | $1,239 | $1,521 |
| Health | $317 | $456 |
| Hospitals | $233 | $0 |
| Parks & Recreation | $950 | $742 |
| Housing | $1,926 | $3,045 |
| Sewerage | $528 | $0 |
| Utilities | $1,632 | $581 |
| Interest on Debt | $521 | $0 |
| Other | $3,071 | $4,516 |
Compare More Cities
Source: Census Annual Survey of State and Local Government Finances, 2026.