San Diego, CA vs Los Angeles, CA
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Los Angeles, CA outspends San Diego, CA by a wide margin per resident — $85,432 versus $43,306, a 97% difference. A gap this size usually reflects a structurally different service mix or accounting scope rather than a single line item.
San Diego, CA edges Los Angeles, CA on the Fiscal Health Score by 6 points — 53/100 (grade C) to 47/100 (grade D). At a margin this narrow the grade is close enough that the factor-level detail matters more than the composite.
Neither city reports outstanding debt per resident in its current Census filing, which removes debt service as a point of difference between them. Both cities pour the most per-resident dollars into the same function: police leads in San Diego, CA at $3,335 per resident and in Los Angeles, CA at $4,111.
On the revenue side both lean hardest on other revenue — 39% of total revenue in San Diego, CA and 51% in Los Angeles, CA.
Summary
Los Angeles spends 49.3% more per capita than San Diego ($42,126/person difference). San Diego, CA has the stronger Fiscal Health Score (C, 53/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $124 | $64 |
| Sales Tax | $63 | $77 |
| Income Tax | $194 | $307 |
| Intergovernmental | $57 | $134 |
| Charges & Fees | $14 | $459 |
| Other | $3,801 | $9,048 |
Spending Breakdown (Per Capita)
| Police | $3,335 | $4,111 |
| Fire Protection | $1,278 | $1,057 |
| Highways & Roads | $1,408 | $503 |
| Education | $2,005 | $829 |
| Public Welfare | $700 | $1,286 |
| Health | $411 | $409 |
| Hospitals | $0 | $2,135 |
| Parks & Recreation | $436 | $1,347 |
| Housing | $4,476 | $6,325 |
| Sewerage | $43 | $34 |
| Utilities | $11,704 | $21,992 |
| Interest on Debt | $0 | $630 |
| General Admin | $0 | $11,586 |
| Other | $17,509 | $33,189 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.