Omaha, NE vs San Diego, CA
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
San Diego, CA outspends Omaha, NE by a wide margin per resident — $43,306 versus $11,180, a 287% difference. A gap this size usually reflects a structurally different service mix or accounting scope rather than a single line item.
Omaha, NE holds the stronger Fiscal Health Score, 90/100 (grade A) against 53/100 (grade C) for San Diego, CA — a 37-point spread that puts the two in different grade territory.
Neither city reports outstanding debt per resident in its current Census filing, which removes debt service as a point of difference between them. Their budgets diverge on where the largest per-resident dollars go: Omaha, NE leads with parks and recreation at $742 per resident, while San Diego, CA leads with police at $3,335.
On the revenue side both lean hardest on other revenue — 17% of total revenue in Omaha, NE and 39% in San Diego, CA.
Summary
San Diego spends 74.2% more per capita than Omaha ($32,126/person difference). Omaha, NE has the stronger Fiscal Health Score (A, 90/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $624 | $124 |
| Sales Tax | $373 | $63 |
| Income Tax | $0 | $194 |
| Intergovernmental | $2,622 | $57 |
| Charges & Fees | $0 | $14 |
| Other | $4,672 | $3,801 |
Spending Breakdown (Per Capita)
| Police | $0 | $3,335 |
| Fire Protection | $0 | $1,278 |
| Highways & Roads | $319 | $1,408 |
| Education | $0 | $2,005 |
| Public Welfare | $1,521 | $700 |
| Health | $456 | $411 |
| Parks & Recreation | $742 | $436 |
| Housing | $3,045 | $4,476 |
| Sewerage | $0 | $43 |
| Utilities | $581 | $11,704 |
| Other | $4,516 | $17,509 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.