Lowell, MA vs Boston, MA
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Boston, MA spends 49% more per resident than Lowell, MA: $72,299 against $48,457. That gap is large enough to show up across most functional budget categories below.
Boston, MA edges Lowell, MA on the Fiscal Health Score by 6 points — 56/100 (grade C) to 50/100 (grade C). At a margin this narrow the grade is close enough that the factor-level detail matters more than the composite.
On debt, Boston, MA carries the lighter load at $445 per resident versus $470 for Lowell, MA. Both cities pour the most per-resident dollars into the same function: education leads in Lowell, MA at $31,397 per resident and in Boston, MA at $30,742.
On the revenue side both lean hardest on intergovernmental transfers — 15% of total revenue in Lowell, MA and 17% in Boston, MA.
Summary
Boston spends 33.0% more per capita than Lowell ($23,841/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 | $639 | $78 |
| Income Tax | $274 | $0 |
| Intergovernmental | $4,160 | $5,357 |
| Charges & Fees | $1,061 | $2,784 |
| Other | $2,654 | $4,557 |
Spending Breakdown (Per Capita)
| Fire Protection | $194 | $1,107 |
| Highways & Roads | $182 | $594 |
| Education | $31,397 | $30,742 |
| Public Welfare | $349 | $1,110 |
| Health | $139 | $725 |
| Hospitals | $425 | $2,584 |
| Parks & Recreation | $292 | $711 |
| Housing | $2,733 | $6,614 |
| Sewerage | $126 | $355 |
| Utilities | $1,234 | $3,402 |
| General Admin | $0 | $5,401 |
| Other | $11,388 | $18,955 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.