Boston, MA vs San Diego, CA
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Boston, MA outspends San Diego, CA by a wide margin per resident — $72,299 versus $43,306, a 67% difference. A gap this size usually reflects a structurally different service mix or accounting scope rather than a single line item.
Boston, MA edges San Diego, CA on the Fiscal Health Score by 3 points — 56/100 (grade C) to 53/100 (grade C). At a margin this narrow the grade is close enough that the factor-level detail matters more than the composite.
San Diego, 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 San Diego, CA leads with police at $3,335.
They also fund themselves differently: intergovernmental transfers is the largest single revenue source in Boston, MA at 17% of total revenue, whereas San Diego, CA relies most on other revenue at 39%.
Summary
Boston spends 66.9% more per capita than San Diego ($28,992/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 | $124 |
| Sales Tax | $78 | $63 |
| Income Tax | $0 | $194 |
| Intergovernmental | $5,357 | $57 |
| Charges & Fees | $2,784 | $14 |
| Other | $4,557 | $3,801 |
Spending Breakdown (Per Capita)
| Police | $0 | $3,335 |
| Fire Protection | $1,107 | $1,278 |
| Highways & Roads | $594 | $1,408 |
| Education | $30,742 | $2,005 |
| Public Welfare | $1,110 | $700 |
| Health | $725 | $411 |
| Hospitals | $2,584 | $0 |
| Parks & Recreation | $711 | $436 |
| Housing | $6,614 | $4,476 |
| Sewerage | $355 | $43 |
| Utilities | $3,402 | $11,704 |
| General Admin | $5,401 | $0 |
| Other | $18,955 | $17,509 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.