Salem, OR vs Eugene, OR
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Eugene, OR and Salem, OR spend within 2.8% of each other per resident — $16,408 versus $15,959 — so on the headline spending-per-capita measure the two cities are effectively neck and neck.
Salem, OR holds the stronger Fiscal Health Score, 68/100 (grade B) against 56/100 (grade C) for Eugene, OR — a 12-point spread that puts the two in different grade territory.
On debt, Salem, OR carries the lighter load at $1,019 per resident versus $1,623 for Eugene, OR. Both cities pour the most per-resident dollars into the same function: parks and recreation leads in Salem, OR at $899 per resident and in Eugene, OR at $1,585.
They also fund themselves differently: intergovernmental transfers is the largest single revenue source in Salem, OR at 12% of total revenue, whereas Eugene, OR relies most on other revenue at 28%.
Summary
Eugene spends 2.7% more per capita than Salem ($449/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 | $29 | $0 |
| Sales Tax | $301 | $717 |
| Intergovernmental | $5,706 | $931 |
| Charges & Fees | $2,510 | $2,493 |
| Other | $5,114 | $5,260 |
Spending Breakdown (Per Capita)
| Fire Protection | $185 | $308 |
| Highways & Roads | $285 | $491 |
| Public Welfare | $1,100 | $861 |
| Health | $311 | $933 |
| Hospitals | $2,834 | $670 |
| Parks & Recreation | $899 | $1,585 |
| Housing | $3,037 | $4,088 |
| Sewerage | $317 | $671 |
| Utilities | $1,581 | $1,674 |
| Other | $5,409 | $5,128 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.