Los Angeles, CA vs Boston, MA
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Los Angeles, CA spends 18% more per resident than Boston, MA: $85,432 against $72,299. That gap is large enough to show up across most functional budget categories below.
Boston, MA holds the stronger Fiscal Health Score, 56/100 (grade C) against 47/100 (grade D) for Los Angeles, CA — a 9-point spread that puts the two in different grade territory.
Los Angeles, CA reports no outstanding debt per resident in its Census filing, while Boston, MA carries $445 per resident. Their budgets diverge on where the largest per-resident dollars go: Los Angeles, CA leads with police at $4,111 per resident, while Boston, MA leads with education at $30,742.
They also fund themselves differently: other revenue is the largest single revenue source in Los Angeles, CA at 51% of total revenue, whereas Boston, MA relies most on intergovernmental transfers at 17%.
Summary
Los Angeles spends 18.2% more per capita than Boston ($13,134/person difference). Boston, MA has the stronger Fiscal Health Score (C, 56/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $64 | $0 |
| Sales Tax | $77 | $78 |
| Income Tax | $307 | $0 |
| Intergovernmental | $134 | $5,357 |
| Charges & Fees | $459 | $2,784 |
| Other | $9,048 | $4,557 |
Spending Breakdown (Per Capita)
| Police | $4,111 | $0 |
| Fire Protection | $1,057 | $1,107 |
| Highways & Roads | $503 | $594 |
| Education | $829 | $30,742 |
| Public Welfare | $1,286 | $1,110 |
| Health | $409 | $725 |
| Hospitals | $2,135 | $2,584 |
| Parks & Recreation | $1,347 | $711 |
| Housing | $6,325 | $6,614 |
| Sewerage | $34 | $355 |
| Utilities | $21,992 | $3,402 |
| Interest on Debt | $630 | $0 |
| General Admin | $11,586 | $5,401 |
| Other | $33,189 | $18,955 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.