Nampa, ID vs Boise City, ID
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Boise City, ID spends 37% more per resident than Nampa, ID: $14,689 against $10,687. That gap is large enough to show up across most functional budget categories below.
Boise City, ID edges Nampa, ID on the Fiscal Health Score by 5 points — 59/100 (grade C) to 54/100 (grade C). At a margin this narrow the grade is close enough that the factor-level detail matters more than the composite.
Boise City, ID reports no outstanding debt per resident in its Census filing, while Nampa, ID carries $480 per resident. Both cities pour the most per-resident dollars into the same function: parks and recreation leads in Nampa, ID at $1,867 per resident and in Boise City, ID at $1,842.
On the revenue side both lean hardest on other revenue — 70% of total revenue in Nampa, ID and 84% in Boise City, ID.
Summary
Boise City spends 27.2% more per capita than Nampa ($4,002/person difference). Boise City, ID has the stronger Fiscal Health Score (C, 59/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $1 | $0 |
| Sales Tax | $1,733 | $600 |
| Income Tax | $1,453 | $1,689 |
| Intergovernmental | $3,494 | $3,281 |
| Charges & Fees | $1,859 | $0 |
| Other | $3,946 | $4,259 |
Spending Breakdown (Per Capita)
| Fire Protection | $182 | $1,036 |
| Highways & Roads | $198 | $154 |
| Education | $32 | $28 |
| Public Welfare | $725 | $0 |
| Health | $215 | $610 |
| Hospitals | $407 | $1,231 |
| Parks & Recreation | $1,867 | $1,842 |
| Housing | $2,657 | $2,997 |
| Sewerage | $593 | $137 |
| Utilities | $2,346 | $1,636 |
| Other | $1,466 | $5,019 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.