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Data from U.S. Census Bureau · 2026 · Methodology
CitySpend

Lubbock, TX vs Houston, TX

Side-by-side fiscal comparison · U.S. Census Bureau data (2023)

Reviewed by CitySpend Editorial Team · Updated

Lubbock, TX outspends Houston, TX by a wide margin per resident — $32,743 versus $14,400, a 127% difference. A gap this size usually reflects a structurally different service mix or accounting scope rather than a single line item.

Houston, TX holds the stronger Fiscal Health Score, 83/100 (grade A) against 56/100 (grade C) for Lubbock, TX — a 27-point spread that puts the two in different grade territory.

Lubbock, TX reports no outstanding debt per resident in its Census filing, while Houston, TX carries $863 per resident. Their budgets diverge on where the largest per-resident dollars go: Lubbock, TX leads with police at $322 per resident, while Houston, TX leads with parks and recreation at $361.

On the revenue side both lean hardest on other revenue — 25% of total revenue in Lubbock, TX and 7% in Houston, TX.

Summary

Lubbock spends 127.4% more per capita than Houston ($18,343/person difference). Houston, TX has the stronger Fiscal Health Score (A, 83/100).

Fiscal Health Score

City A
Lubbock, TX
Pop. 258,190
C
56/100
Budget Balance4
Debt Burden100
Pension Funding76
Spending Efficiency30
Revenue Diversity100
Trend Direction50
City B
Houston, TX
Pop. 2,296,253
A
83/100
Budget Balance94
Debt Burden72
Pension Funding76
Spending Efficiency100
Revenue Diversity100
Trend Direction50

Key Metrics

Metric
Lubbock
Houston
Total Spending
$8.5B
$33.1B
Spending / Capita
$32,743
$14,400
Total Revenue
$791.3M
$127.7B
Revenue / Capita
$3,065
$55,600
Total Debt
$0
$2.0B
Debt / Capita
$0
$863
Population
258,190
2,296,253
Gov Employees / 10K
0.0
0.0
Avg Gov Salary
$0
$0

Per Capita Spending by Department

Police
Lubbock$322
Houston$0
Fire Protection
Lubbock$173
Houston$295
Highways & Roads
Lubbock$296
Houston$175
Parks & Recreation
Lubbock$13
Houston$361
Health
Lubbock$0
Houston$210

Revenue Breakdown (Per Capita)

LubbockHouston
Sales Tax
$2
$181
Income Tax
$0
$39
Intergovernmental
$76
$33
Charges & Fees
$0
$3,475
Other
$781
$3,960

Spending Breakdown (Per Capita)

LubbockHouston
Police
$322
$0
Fire Protection
$173
$295
Highways & Roads
$296
$175
Public Welfare
$258
$533
Health
$0
$210
Hospitals
$0
$511
Parks & Recreation
$13
$361
Housing
$2,128
$4,288
Sewerage
$0
$386
Utilities
$45
$1,339
General Admin
$26,777
$0
Other
$2,732
$6,301
C
Lubbock, TX
Fiscal Health Score: 56/100
Average fiscal health
A
Houston, TX
Fiscal Health Score: 83/100
Excellent fiscal health

Compare More Cities

Source: Census Annual Survey of State and Local Government Finances, 2026.