Louisville/Jefferson County metro government (balance), KY vs Boston, MA
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Boston, MA outspends Louisville/Jefferson County metro government (balance), KY by a wide margin per resident — $72,299 versus $20,200, a 258% difference. A gap this size usually reflects a structurally different service mix or accounting scope rather than a single line item.
Boston, MA holds the stronger Fiscal Health Score, 56/100 (grade C) against 35/100 (grade D) for Louisville/Jefferson County metro government (balance), KY — a 21-point spread that puts the two in different grade territory.
On debt, Boston, MA carries the lighter load at $445 per resident versus $3,553 for Louisville/Jefferson County metro government (balance), KY. Their budgets diverge on where the largest per-resident dollars go: Louisville/Jefferson County metro government (balance), KY leads with fire protection at $1,132 per resident, while Boston, MA leads with education at $30,742.
They also fund themselves differently: other revenue is the largest single revenue source in Louisville/Jefferson County metro government (balance), KY at 103% of total revenue, whereas Boston, MA relies most on intergovernmental transfers at 17%.
Summary
Boston spends 72.1% more per capita than Louisville/Jefferson County metro government (balance) ($52,098/person difference). Boston, MA has the stronger Fiscal Health Score (C, 56/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Sales Tax | $1,138 | $78 |
| Income Tax | $24 | $0 |
| Intergovernmental | $412 | $5,357 |
| Charges & Fees | $3,823 | $2,784 |
| Other | $8,878 | $4,557 |
Spending Breakdown (Per Capita)
| Police | $701 | $0 |
| Fire Protection | $1,132 | $1,107 |
| Highways & Roads | $0 | $594 |
| Education | $956 | $30,742 |
| Public Welfare | $1,849 | $1,110 |
| Health | $379 | $725 |
| Hospitals | $779 | $2,584 |
| Parks & Recreation | $1,070 | $711 |
| Housing | $2,382 | $6,614 |
| Sewerage | $249 | $355 |
| Utilities | $3,844 | $3,402 |
| Interest on Debt | $1,517 | $0 |
| General Admin | $0 | $5,401 |
| Other | $5,344 | $18,955 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.