Little Rock, AR vs Fort Smith, 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 Little Rock, AR at $2,054 per resident and in Fort Smith, AR at $549.
They also fund themselves differently: intergovernmental transfers is the largest single revenue source in Little Rock, AR at 25% of total revenue, whereas Fort Smith, AR relies most on other revenue at 13%.
Summary
Little Rock spends 25.8% 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 | $1 | $0 |
| Sales Tax | $1,239 | $143 |
| Income Tax | $1,234 | $2,263 |
| Intergovernmental | $5,965 | $40 |
| Charges & Fees | $0 | $3,270 |
| Other | $5,700 | $3,396 |
Spending Breakdown (Per Capita)
| Fire Protection | $521 | $295 |
| Highways & Roads | $55 | $0 |
| Education | $39 | $0 |
| Public Welfare | $986 | $788 |
| Health | $0 | $375 |
| Hospitals | $427 | $185 |
| Parks & Recreation | $2,054 | $549 |
| Housing | $3,902 | $2,224 |
| Sewerage | $82 | $0 |
| Utilities | $1,001 | $4,214 |
| Interest on Debt | $0 | $291 |
| Other | $8,558 | $5,094 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.