Boston, MA vs San Jose, CA
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Boston, MA outspends San Jose, CA by a wide margin per resident — $72,299 versus $17,934, a 303% difference. A gap this size usually reflects a structurally different service mix or accounting scope rather than a single line item.
San Jose, CA holds the stronger Fiscal Health Score, 90/100 (grade A) against 56/100 (grade C) for Boston, MA — a 34-point spread that puts the two in different grade territory.
San Jose, 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 Jose, CA leads with parks and recreation at $1,424.
They also fund themselves differently: intergovernmental transfers is the largest single revenue source in Boston, MA at 17% of total revenue, whereas San Jose, CA relies most on other revenue at 9%.
Summary
Boston spends 303.1% more per capita than San Jose ($54,364/person difference). San Jose, CA has the stronger Fiscal Health Score (A, 90/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $0 | $40 |
| Sales Tax | $78 | $315 |
| Income Tax | $0 | $1,935 |
| Intergovernmental | $5,357 | $2,680 |
| Charges & Fees | $2,784 | $608 |
| Other | $4,557 | $3,519 |
Spending Breakdown (Per Capita)
| Fire Protection | $1,107 | $0 |
| Highways & Roads | $594 | $0 |
| Education | $30,742 | $0 |
| Public Welfare | $1,110 | $810 |
| Health | $725 | $609 |
| Hospitals | $2,584 | $1,254 |
| Parks & Recreation | $711 | $1,424 |
| Housing | $6,614 | $4,897 |
| Sewerage | $355 | $161 |
| Utilities | $3,402 | $2,533 |
| General Admin | $5,401 | $0 |
| Other | $18,955 | $6,247 |
Compare More Cities
Source: Census Annual Survey of State and Local Government Finances, 2026.