Phoenix, AZ vs Tucson, AZ
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Phoenix, AZ and Tucson, AZ spend within 0.2% of each other per resident — $15,793 versus $15,759 — so on the headline spending-per-capita measure the two cities are effectively neck and neck.
Phoenix, AZ holds the stronger Fiscal Health Score, 67/100 (grade B) against 55/100 (grade C) for Tucson, AZ — a 12-point spread that puts the two in different grade territory.
On debt, Phoenix, AZ carries the lighter load at $1,156 per resident versus $1,540 for Tucson, AZ. Both cities pour the most per-resident dollars into the same function: parks and recreation leads in Phoenix, AZ at $652 per resident and in Tucson, AZ at $1,229.
On the revenue side both lean hardest on intergovernmental transfers — 100% of total revenue in Phoenix, AZ and 100% in Tucson, AZ.
Summary
Phoenix spends 0.2% more per capita than Tucson ($34/person difference). Phoenix, AZ has the stronger Fiscal Health Score (B, 67/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $7 | $5 |
| Sales Tax | $338 | $309 |
| Income Tax | $1,260 | $1,107 |
| Intergovernmental | $50,709 | $23,276 |
| Charges & Fees | $2,998 | $4,534 |
| Other | $2,038 | $952 |
Spending Breakdown (Per Capita)
| Fire Protection | $170 | $330 |
| Highways & Roads | $86 | $0 |
| Education | $214 | $0 |
| Public Welfare | $507 | $1,181 |
| Health | $258 | $0 |
| Hospitals | $1,521 | $1,314 |
| Parks & Recreation | $652 | $1,229 |
| Housing | $3,879 | $3,091 |
| Sewerage | $388 | $0 |
| Utilities | $2,480 | $3,555 |
| Interest on Debt | $1,760 | $1,735 |
| Other | $3,878 | $3,322 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.