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

Layton, UT vs West Valley City, UT

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

Reviewed by CitySpend Editorial Team · Updated

West Valley City, UT spends 42% more per resident than Layton, UT: $11,407 against $8,008. That gap is large enough to show up across most functional budget categories below.

West Valley City, UT holds the stronger Fiscal Health Score, 90/100 (grade A) against 55/100 (grade C) for Layton, UT — a 35-point spread that puts the two in different grade territory.

West Valley City, 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 West Valley City, UT at $1,231.

On the revenue side both lean hardest on other revenue — 4358% of total revenue in Layton, UT and 5% in West Valley City, UT.

Summary

West Valley City spends 29.8% more per capita than Layton ($3,399/person difference). West Valley City, UT has the stronger Fiscal Health Score (A, 90/100).

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
West Valley City, UT
Pop. 138,868
A
90/100
Budget Balance100
Debt Burden100
Pension Funding76
Spending Efficiency100
Revenue Diversity100
Trend Direction50

Key Metrics

Metric
Layton
West Valley City
Total Spending
$654.5M
$1.6B
Spending / Capita
$8,008
$11,407
Total Revenue
$5.5M
$2.4B
Revenue / Capita
$67
$16,963
Total Debt
$19.5M
$0
Debt / Capita
$238
$0
Population
81,726
138,868
Gov Employees / 10K
0.0
0.0
Avg Gov Salary
$0
$0

Per Capita Spending by Department

Fire Protection
Layton$68
West Valley City$186
Highways & Roads
Layton$71
West Valley City$136
Parks & Recreation
Layton$799
West Valley City$1,231

Revenue Breakdown (Per Capita)

LaytonWest Valley City
Property Tax
$0
$132
Sales Tax
$91
$583
Income Tax
$606
$458
Intergovernmental
$67
$82
Charges & Fees
$1,740
$0
Other
$2,929
$911

Spending Breakdown (Per Capita)

LaytonWest Valley City
Fire Protection
$68
$186
Highways & Roads
$71
$136
Public Welfare
$627
$1,589
Hospitals
$300
$1,425
Parks & Recreation
$799
$1,231
Housing
$2,252
$2,638
Sewerage
$58
$82
Utilities
$1,194
$454
Other
$2,639
$3,666
C
Layton, UT
Fiscal Health Score: 55/100
Average fiscal health
A
West Valley City, UT
Fiscal Health Score: 90/100
Excellent fiscal health

Compare More Cities

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