Los Angeles, CA vs San Diego, CA
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Los Angeles, CA outspends San Diego, CA by a wide margin per resident — $85,432 versus $43,306, a 97% difference. A gap this size usually reflects a structurally different service mix or accounting scope rather than a single line item.
San Diego, CA edges Los Angeles, CA on the Fiscal Health Score by 6 points — 53/100 (grade C) to 47/100 (grade D). At a margin this narrow the grade is close enough that the factor-level detail matters more than the composite.
Neither city reports outstanding debt per resident in its current Census filing, which removes debt service as a point of difference between them. Both cities pour the most per-resident dollars into the same function: police leads in Los Angeles, CA at $4,111 per resident and in San Diego, CA at $3,335.
On the revenue side both lean hardest on other revenue — 51% of total revenue in Los Angeles, CA and 39% in San Diego, CA.
Summary
Los Angeles spends 97.3% more per capita than San Diego ($42,126/person difference). San Diego, CA has the stronger Fiscal Health Score (C, 53/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $64 | $124 |
| Sales Tax | $77 | $63 |
| Income Tax | $307 | $194 |
| Intergovernmental | $134 | $57 |
| Charges & Fees | $459 | $14 |
| Other | $9,048 | $3,801 |
Spending Breakdown (Per Capita)
| Police | $4,111 | $3,335 |
| Fire Protection | $1,057 | $1,278 |
| Highways & Roads | $503 | $1,408 |
| Education | $829 | $2,005 |
| Public Welfare | $1,286 | $700 |
| Health | $409 | $411 |
| Hospitals | $2,135 | $0 |
| Parks & Recreation | $1,347 | $436 |
| Housing | $6,325 | $4,476 |
| Sewerage | $34 | $43 |
| Utilities | $21,992 | $11,704 |
| Interest on Debt | $630 | $0 |
| General Admin | $11,586 | $0 |
| Other | $33,189 | $17,509 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.