Duluth, MN vs Rochester, MN
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Duluth, MN outspends Rochester, MN by a wide margin per resident — $32,786 versus $13,796, a 138% difference. A gap this size usually reflects a structurally different service mix or accounting scope rather than a single line item.
Rochester, MN holds the stronger Fiscal Health Score, 86/100 (grade A) against 30/100 (grade F) for Duluth, MN — a 56-point spread that puts the two in different grade territory.
On debt, Rochester, MN carries the lighter load at $573 per resident versus $1,961 for Duluth, MN. Both cities pour the most per-resident dollars into the same function: parks and recreation leads in Duluth, MN at $4,217 per resident and in Rochester, MN at $1,257.
On the revenue side both lean hardest on other revenue — 32% of total revenue in Duluth, MN and 21% in Rochester, MN.
Summary
Duluth spends 137.7% more per capita than Rochester ($18,991/person difference). Rochester, MN has the stronger Fiscal Health Score (A, 86/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $1,363 | $1,144 |
| Sales Tax | $2,261 | $1,029 |
| Intergovernmental | $1,348 | $120 |
| Charges & Fees | $2,388 | $1,283 |
| Other | $4,697 | $6,193 |
Spending Breakdown (Per Capita)
| Fire Protection | $465 | $445 |
| Public Welfare | $1,859 | $1,563 |
| Health | $530 | $673 |
| Hospitals | $1,029 | $0 |
| Parks & Recreation | $4,217 | $1,257 |
| Housing | $3,654 | $3,160 |
| Utilities | $1,313 | $957 |
| Interest on Debt | $3,181 | $971 |
| Other | $16,539 | $4,771 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.