Memphis, TN vs Portland, OR
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Portland, OR and Memphis, TN spend within 7.1% of each other per resident — $23,675 versus $22,111 — so on the headline spending-per-capita measure the two cities are effectively neck and neck.
Memphis, TN edges Portland, OR on the Fiscal Health Score by 2 points — 65/100 (grade B) to 63/100 (grade C). At a margin this narrow the grade is close enough that the factor-level detail matters more than the composite.
On debt, Memphis, TN carries the lighter load at $303 per resident versus $1,574 for Portland, OR. Both cities pour the most per-resident dollars into the same function: parks and recreation leads in Memphis, TN at $1,397 per resident and in Portland, OR at $2,477.
On the revenue side both lean hardest on intergovernmental transfers — 100% of total revenue in Memphis, TN and 19% in Portland, OR.
Summary
Portland spends 6.6% more per capita than Memphis ($1,564/person difference). Memphis, TN has the stronger Fiscal Health Score (B, 65/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $10 | $0 |
| Sales Tax | $496 | $1,695 |
| Income Tax | $1,218 | $130 |
| Intergovernmental | $34,065 | $8,979 |
| Charges & Fees | $2,077 | $3,883 |
| Other | $3,994 | $7,916 |
Spending Breakdown (Per Capita)
| Fire Protection | $469 | $1,700 |
| Highways & Roads | $277 | $139 |
| Public Welfare | $630 | $3,607 |
| Health | $391 | $0 |
| Hospitals | $1,677 | $2,893 |
| Parks & Recreation | $1,397 | $2,477 |
| Housing | $4,683 | $3,694 |
| Sewerage | $0 | $630 |
| Utilities | $2,578 | $1,845 |
| Interest on Debt | $1,158 | $0 |
| Other | $8,850 | $6,689 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.