Houston, TX vs Memphis, TN
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Memphis, TN spends 54% more per resident than Houston, TX: $22,111 against $14,400. That gap is large enough to show up across most functional budget categories below.
Houston, TX holds the stronger Fiscal Health Score, 83/100 (grade A) against 65/100 (grade B) for Memphis, TN — a 18-point spread that puts the two in different grade territory.
On debt, Memphis, TN carries the lighter load at $303 per resident versus $863 for Houston, TX. Both cities pour the most per-resident dollars into the same function: parks and recreation leads in Houston, TX at $361 per resident and in Memphis, TN at $1,397.
They also fund themselves differently: other revenue is the largest single revenue source in Houston, TX at 7% of total revenue, whereas Memphis, TN relies most on intergovernmental transfers at 100%.
Summary
Memphis spends 34.9% more per capita than Houston ($7,711/person difference). Houston, TX has the stronger Fiscal Health Score (A, 83/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $0 | $10 |
| Sales Tax | $181 | $496 |
| Income Tax | $39 | $1,218 |
| Intergovernmental | $33 | $34,065 |
| Charges & Fees | $3,475 | $2,077 |
| Other | $3,960 | $3,994 |
Spending Breakdown (Per Capita)
| Fire Protection | $295 | $469 |
| Highways & Roads | $175 | $277 |
| Public Welfare | $533 | $630 |
| Health | $210 | $391 |
| Hospitals | $511 | $1,677 |
| Parks & Recreation | $361 | $1,397 |
| Housing | $4,288 | $4,683 |
| Sewerage | $386 | $0 |
| Utilities | $1,339 | $2,578 |
| Interest on Debt | $0 | $1,158 |
| Other | $6,301 | $8,850 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.