Boston, MA vs Sacramento, CA
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Boston, MA and Sacramento, CA spend within 1.8% of each other per resident — $72,299 versus $71,020 — so on the headline spending-per-capita measure the two cities are effectively neck and neck.
Sacramento, CA edges Boston, MA on the Fiscal Health Score by 1 points — 57/100 (grade C) to 56/100 (grade C). At a margin this narrow the grade is close enough that the factor-level detail matters more than the composite.
Sacramento, 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 Sacramento, CA leads with police at $5,402.
They also fund themselves differently: intergovernmental transfers is the largest single revenue source in Boston, MA at 17% of total revenue, whereas Sacramento, CA relies most on other revenue at 8%.
Summary
Boston spends 1.8% more per capita than Sacramento ($1,278/person difference). Sacramento, CA has the stronger Fiscal Health Score (C, 57/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $0 | $1,465 |
| Sales Tax | $78 | $378 |
| Income Tax | $0 | $3,104 |
| Intergovernmental | $5,357 | $3,400 |
| Charges & Fees | $2,784 | $3,239 |
| Other | $4,557 | $5,072 |
Spending Breakdown (Per Capita)
| Police | $0 | $5,402 |
| Fire Protection | $1,107 | $2,466 |
| Highways & Roads | $594 | $0 |
| Education | $30,742 | $2,684 |
| Public Welfare | $1,110 | $3,470 |
| Health | $725 | $18 |
| Hospitals | $2,584 | $0 |
| Parks & Recreation | $711 | $1,437 |
| Housing | $6,614 | $8,577 |
| Sewerage | $355 | $103 |
| Utilities | $3,402 | $19,920 |
| Interest on Debt | $0 | $162 |
| General Admin | $5,401 | $0 |
| Other | $18,955 | $26,782 |
Compare More Cities
Source: Census Annual Survey of State and Local Government Finances, 2026.