Portland, OR vs Salem, OR
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Portland, OR spends 48% more per resident than Salem, OR: $23,675 against $15,959. That gap is large enough to show up across most functional budget categories below.
Salem, OR edges Portland, OR on the Fiscal Health Score by 5 points — 68/100 (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, Salem, OR carries the lighter load at $1,019 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 Portland, OR at $2,477 per resident and in Salem, OR at $899.
On the revenue side both lean hardest on intergovernmental transfers — 19% of total revenue in Portland, OR and 12% in Salem, OR.
Summary
Portland spends 48.3% more per capita than Salem ($7,716/person difference). Salem, OR has the stronger Fiscal Health Score (B, 68/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $0 | $29 |
| Sales Tax | $1,695 | $301 |
| Income Tax | $130 | $0 |
| Intergovernmental | $8,979 | $5,706 |
| Charges & Fees | $3,883 | $2,510 |
| Other | $7,916 | $5,114 |
Spending Breakdown (Per Capita)
| Fire Protection | $1,700 | $185 |
| Highways & Roads | $139 | $285 |
| Public Welfare | $3,607 | $1,100 |
| Health | $0 | $311 |
| Hospitals | $2,893 | $2,834 |
| Parks & Recreation | $2,477 | $899 |
| Housing | $3,694 | $3,037 |
| Sewerage | $630 | $317 |
| Utilities | $1,845 | $1,581 |
| Other | $6,689 | $5,409 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.