Boston, MA vs Los Angeles, CA
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Los Angeles, CA spends 18% more per resident than Boston, MA: $85,432 against $72,299. That gap is large enough to show up across most functional budget categories below.
Boston, MA holds the stronger Fiscal Health Score, 56/100 (grade C) against 47/100 (grade D) for Los Angeles, CA — a 9-point spread that puts the two in different grade territory.
Los Angeles, CA reports no outstanding debt per resident in its Census filing, while Boston, MA carries $445 per resident. Their budgets diverge on where the largest per-resident dollars go: Boston, MA leads with education at $30,742 per resident, while Los Angeles, CA leads with police at $4,111.
They also fund themselves differently: intergovernmental transfers is the largest single revenue source in Boston, MA at 17% of total revenue, whereas Los Angeles, CA relies most on other revenue at 51%.
Summary
Los Angeles spends 15.4% more per capita than Boston ($13,134/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)
| Property Tax | $0 | $64 |
| Sales Tax | $78 | $77 |
| Income Tax | $0 | $307 |
| Intergovernmental | $5,357 | $134 |
| Charges & Fees | $2,784 | $459 |
| Other | $4,557 | $9,048 |
Spending Breakdown (Per Capita)
| Police | $0 | $4,111 |
| Fire Protection | $1,107 | $1,057 |
| Highways & Roads | $594 | $503 |
| Education | $30,742 | $829 |
| Public Welfare | $1,110 | $1,286 |
| Health | $725 | $409 |
| Hospitals | $2,584 | $2,135 |
| Parks & Recreation | $711 | $1,347 |
| Housing | $6,614 | $6,325 |
| Sewerage | $355 | $34 |
| Utilities | $3,402 | $21,992 |
| Interest on Debt | $0 | $630 |
| General Admin | $5,401 | $11,586 |
| Other | $18,955 | $33,189 |
Compare More Cities
Source: Census Annual Survey of State and Local Government Finances, 2026.