Owensboro, KY vs Lexington-Fayette urban county, KY
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Owensboro, KY and Lexington-Fayette urban county, KY spend within 2.0% of each other per resident — $13,719 versus $13,449 — so on the headline spending-per-capita measure the two cities are effectively neck and neck.
Lexington-Fayette urban county, KY edges Owensboro, KY on the Fiscal Health Score by 2 points — 84/100 (grade A) to 82/100 (grade A). At a margin this narrow the grade is close enough that the factor-level detail matters more than the composite.
Neither city reports outstanding debt per resident in its current Census filing, which removes debt service as a point of difference between them. Their budgets diverge on where the largest per-resident dollars go: Owensboro, KY leads with parks and recreation at $925 per resident, while Lexington-Fayette urban county, KY leads with police at $1,294.
They also fund themselves differently: intergovernmental transfers is the largest single revenue source in Owensboro, KY at 15% of total revenue, whereas Lexington-Fayette urban county, KY relies most on other revenue at 53%.
Summary
Owensboro spends 2.0% more per capita than Lexington-Fayette urban county ($270/person difference). Lexington-Fayette urban county, KY has the stronger Fiscal Health Score (A, 84/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Sales Tax | $366 | $362 |
| Income Tax | $1,330 | $232 |
| Intergovernmental | $12,627 | $4,660 |
| Charges & Fees | $2,601 | $0 |
| Other | $5,535 | $8,823 |
Spending Breakdown (Per Capita)
| Police | $0 | $1,294 |
| Fire Protection | $0 | $222 |
| Education | $459 | $130 |
| Public Welfare | $1,139 | $85 |
| Health | $0 | $1,095 |
| Hospitals | $1,646 | $275 |
| Parks & Recreation | $925 | $1,054 |
| Housing | $1,738 | $2,171 |
| Sewerage | $53 | $184 |
| Utilities | $2,558 | $1,972 |
| Interest on Debt | $370 | $986 |
| Other | $4,831 | $3,981 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.