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Data from U.S. Census Bureau · 2026 · Methodology
CitySpend

Boston, MA vs Tucson, AZ

Side-by-side fiscal comparison · U.S. Census Bureau data (2023)

Reviewed by CitySpend Editorial Team · Updated

Boston, MA outspends Tucson, AZ by a wide margin per resident — $72,299 versus $15,759, a 359% difference. A gap this size usually reflects a structurally different service mix or accounting scope rather than a single line item.

Boston, MA edges Tucson, AZ on the Fiscal Health Score by 1 points — 56/100 (grade C) to 55/100 (grade C). At a margin this narrow the grade is close enough that the factor-level detail matters more than the composite.

On debt, Boston, MA carries the lighter load at $445 per resident versus $1,540 for Tucson, AZ. Their budgets diverge on where the largest per-resident dollars go: Boston, MA leads with education at $30,742 per resident, while Tucson, AZ leads with parks and recreation at $1,229.

On the revenue side both lean hardest on intergovernmental transfers — 17% of total revenue in Boston, MA and 100% in Tucson, AZ.

Summary

Boston spends 358.8% more per capita than Tucson ($56,540/person difference). Boston, MA has the stronger Fiscal Health Score (C, 56/100).

Fiscal Health Score

City A
Boston, MA
Pop. 665,945
C
56/100
Budget Balance25
Debt Burden100
Pension Funding76
Spending Efficiency0
Revenue Diversity100
Trend Direction50
City B
Tucson, AZ
Pop. 541,033
C
55/100
Budget Balance71
Debt Burden10
Pension Funding76
Spending Efficiency100
Revenue Diversity0
Trend Direction50

Key Metrics

Metric
Boston
Tucson
Total Spending
$48.1B
$8.5B
Spending / Capita
$72,299
$15,759
Total Revenue
$20.8B
$12.6B
Revenue / Capita
$31,243
$23,276
Total Debt
$296.3M
$833.1M
Debt / Capita
$445
$1,540
Population
665,945
541,033
Gov Employees / 10K
0.0
0.0
Avg Gov Salary
$0
$0

Per Capita Spending by Department

Fire Protection
Boston$1,107
Tucson$330
Highways & Roads
Boston$594
Tucson$0
Parks & Recreation
Boston$711
Tucson$1,229
Education
Boston$30,742
Tucson$0
Health
Boston$725
Tucson$0

Revenue Breakdown (Per Capita)

BostonTucson
Property Tax
$0
$5
Sales Tax
$78
$309
Income Tax
$0
$1,107
Intergovernmental
$5,357
$23,276
Charges & Fees
$2,784
$4,534
Other
$4,557
$952

Spending Breakdown (Per Capita)

BostonTucson
Fire Protection
$1,107
$330
Highways & Roads
$594
$0
Education
$30,742
$0
Public Welfare
$1,110
$1,181
Health
$725
$0
Hospitals
$2,584
$1,314
Parks & Recreation
$711
$1,229
Housing
$6,614
$3,091
Sewerage
$355
$0
Utilities
$3,402
$3,555
Interest on Debt
$0
$1,735
General Admin
$5,401
$0
Other
$18,955
$3,322
C
Boston, MA
Fiscal Health Score: 56/100
Average fiscal health
C
Tucson, AZ
Fiscal Health Score: 55/100
Average fiscal health

Compare More Cities

Source: Census Annual Survey of State and Local Government Finances, 2026.