San Diego, CA vs Boston, MA
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Boston, MA outspends San Diego, CA by a wide margin per resident — $72,299 versus $43,306, a 67% difference. A gap this size usually reflects a structurally different service mix or accounting scope rather than a single line item.
Boston, MA edges San Diego, CA on the Fiscal Health Score by 3 points — 56/100 (grade C) to 53/100 (grade C). At a margin this narrow the grade is close enough that the factor-level detail matters more than the composite.
San Diego, CA reports no outstanding debt per resident in its Census filing, while Boston, MA carries $445 per resident. Their budgets diverge on where the largest per-resident dollars go: San Diego, CA leads with police at $3,335 per resident, while Boston, MA leads with education at $30,742.
They also fund themselves differently: other revenue is the largest single revenue source in San Diego, CA at 39% of total revenue, whereas Boston, MA relies most on intergovernmental transfers at 17%.
Summary
Boston spends 40.1% more per capita than San Diego ($28,992/person difference). Boston, MA has the stronger Fiscal Health Score (C, 56/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $124 | $0 |
| Sales Tax | $63 | $78 |
| Income Tax | $194 | $0 |
| Intergovernmental | $57 | $5,357 |
| Charges & Fees | $14 | $2,784 |
| Other | $3,801 | $4,557 |
Spending Breakdown (Per Capita)
| Police | $3,335 | $0 |
| Fire Protection | $1,278 | $1,107 |
| Highways & Roads | $1,408 | $594 |
| Education | $2,005 | $30,742 |
| Public Welfare | $700 | $1,110 |
| Health | $411 | $725 |
| Hospitals | $0 | $2,584 |
| Parks & Recreation | $436 | $711 |
| Housing | $4,476 | $6,614 |
| Sewerage | $43 | $355 |
| Utilities | $11,704 | $3,402 |
| General Admin | $0 | $5,401 |
| Other | $17,509 | $18,955 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.