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

Layton, UT vs Sandy, UT

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

Reviewed by CitySpend Editorial Team · Updated

Sandy, UT and Layton, UT spend within 9.7% of each other per resident — $8,787 versus $8,008 — so on the headline spending-per-capita measure the two cities are effectively neck and neck.

Sandy, UT holds the stronger Fiscal Health Score, 74/100 (grade B) against 55/100 (grade C) for Layton, UT — a 19-point spread that puts the two in different grade territory.

Sandy, UT reports no outstanding debt per resident in its Census filing, while Layton, UT carries $238 per resident. Both cities pour the most per-resident dollars into the same function: parks and recreation leads in Layton, UT at $799 per resident and in Sandy, UT at $1,294.

They also fund themselves differently: other revenue is the largest single revenue source in Layton, UT at 4358% of total revenue, whereas Sandy, UT relies most on charges and fees at 27%.

Summary

Sandy spends 8.9% more per capita than Layton ($779/person difference). Sandy, UT has the stronger Fiscal Health Score (B, 74/100).

Fiscal Health Score

City A
Layton, UT
Pop. 81,726
C
55/100
Budget Balance0
Debt Burden100
Pension Funding76
Spending Efficiency100
Revenue Diversity0
Trend Direction50
City B
Sandy, UT
Pop. 95,635
B
74/100
Budget Balance36
Debt Burden100
Pension Funding76
Spending Efficiency100
Revenue Diversity100
Trend Direction50

Key Metrics

Metric
Layton
Sandy
Total Spending
$654.5M
$840.3M
Spending / Capita
$8,008
$8,787
Total Revenue
$5.5M
$847.0M
Revenue / Capita
$67
$8,856
Total Debt
$19.5M
$0
Debt / Capita
$238
$0
Population
81,726
95,635
Gov Employees / 10K
0.0
0.0
Avg Gov Salary
$0
$0

Per Capita Spending by Department

Fire Protection
Layton$68
Sandy$287
Highways & Roads
Layton$71
Sandy$165
Parks & Recreation
Layton$799
Sandy$1,294

Revenue Breakdown (Per Capita)

LaytonSandy
Sales Tax
$91
$661
Income Tax
$606
$666
Intergovernmental
$67
$554
Charges & Fees
$1,740
$2,424
Other
$2,929
$646

Spending Breakdown (Per Capita)

LaytonSandy
Fire Protection
$68
$287
Highways & Roads
$71
$165
Public Welfare
$627
$287
Hospitals
$300
$154
Parks & Recreation
$799
$1,294
Housing
$2,252
$2,073
Sewerage
$58
$143
Utilities
$1,194
$1,806
Other
$2,639
$2,577
C
Layton, UT
Fiscal Health Score: 55/100
Average fiscal health
B
Sandy, UT
Fiscal Health Score: 74/100
Good fiscal health

Compare More Cities

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