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

Omaha, NE vs Lincoln, NE

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

Reviewed by CitySpend Editorial Team · Updated

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 Omaha, NE at $742 per resident and in Lincoln, NE at $950.

They also fund themselves differently: other revenue is the largest single revenue source in Omaha, NE at 17% of total revenue, whereas Lincoln, NE relies most on intergovernmental transfers at 333%.

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

City A
Omaha, NE
Pop. 489,201
A
90/100
Budget Balance100
Debt Burden100
Pension Funding76
Spending Efficiency100
Revenue Diversity100
Trend Direction50
City B
Lincoln, NE
Pop. 290,531
C
52/100
Budget Balance5
Debt Burden78
Pension Funding76
Spending Efficiency100
Revenue Diversity0
Trend Direction50

Key Metrics

Metric
Omaha
Lincoln
Total Spending
$5.5B
$3.2B
Spending / Capita
$11,180
$11,125
Total Revenue
$13.2B
$234.3M
Revenue / Capita
$26,929
$806
Total Debt
$0
$229.0M
Debt / Capita
$0
$788
Population
489,201
290,531
Gov Employees / 10K
0.0
0.0
Avg Gov Salary
$0
$0

Per Capita Spending by Department

Fire Protection
Omaha$0
Lincoln$499
Highways & Roads
Omaha$319
Lincoln$209
Parks & Recreation
Omaha$742
Lincoln$950
Health
Omaha$456
Lincoln$317

Revenue Breakdown (Per Capita)

OmahaLincoln
Property Tax
$624
$0
Sales Tax
$373
$635
Income Tax
$0
$244
Intergovernmental
$2,622
$2,685
Charges & Fees
$0
$1,249
Other
$4,672
$1,773

Spending Breakdown (Per Capita)

OmahaLincoln
Fire Protection
$0
$499
Highways & Roads
$319
$209
Public Welfare
$1,521
$1,239
Health
$456
$317
Hospitals
$0
$233
Parks & Recreation
$742
$950
Housing
$3,045
$1,926
Sewerage
$0
$528
Utilities
$581
$1,632
Interest on Debt
$0
$521
Other
$4,516
$3,071
A
Omaha, NE
Fiscal Health Score: 90/100
Excellent fiscal health
C
Lincoln, NE
Fiscal Health Score: 52/100
Average fiscal health

Compare More Cities

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