Eugene, OR vs Salem, OR
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Eugene, OR and Salem, OR spend within 2.8% of each other per resident — $16,408 versus $15,959 — so on the headline spending-per-capita measure the two cities are effectively neck and neck.
Salem, OR holds the stronger Fiscal Health Score, 68/100 (grade B) against 56/100 (grade C) for Eugene, OR — a 12-point spread that puts the two in different grade territory.
On debt, Salem, OR carries the lighter load at $1,019 per resident versus $1,623 for Eugene, OR. Both cities pour the most per-resident dollars into the same function: parks and recreation leads in Eugene, OR at $1,585 per resident and in Salem, OR at $899.
They also fund themselves differently: other revenue is the largest single revenue source in Eugene, OR at 28% of total revenue, whereas Salem, OR relies most on intergovernmental transfers at 12%.
Summary
Eugene spends 2.8% more per capita than Salem ($449/person difference). Salem, OR has the stronger Fiscal Health Score (B, 68/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $0 | $29 |
| Sales Tax | $717 | $301 |
| Intergovernmental | $931 | $5,706 |
| Charges & Fees | $2,493 | $2,510 |
| Other | $5,260 | $5,114 |
Spending Breakdown (Per Capita)
| Fire Protection | $308 | $185 |
| Highways & Roads | $491 | $285 |
| Public Welfare | $861 | $1,100 |
| Health | $933 | $311 |
| Hospitals | $670 | $2,834 |
| Parks & Recreation | $1,585 | $899 |
| Housing | $4,088 | $3,037 |
| Sewerage | $671 | $317 |
| Utilities | $1,674 | $1,581 |
| Other | $5,128 | $5,409 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.