San Diego, CA vs Memphis, TN
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
San Diego, CA outspends Memphis, TN by a wide margin per resident — $43,306 versus $22,111, a 96% difference. A gap this size usually reflects a structurally different service mix or accounting scope rather than a single line item.
Memphis, TN holds the stronger Fiscal Health Score, 65/100 (grade B) against 53/100 (grade C) for San Diego, CA — a 12-point spread that puts the two in different grade territory.
San Diego, CA reports no outstanding debt per resident in its Census filing, while Memphis, TN carries $303 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 Memphis, TN leads with parks and recreation at $1,397.
They also fund themselves differently: other revenue is the largest single revenue source in San Diego, CA at 39% of total revenue, whereas Memphis, TN relies most on intergovernmental transfers at 100%.
Summary
San Diego spends 95.9% more per capita than Memphis ($21,196/person difference). Memphis, TN has the stronger Fiscal Health Score (B, 65/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $124 | $10 |
| Sales Tax | $63 | $496 |
| Income Tax | $194 | $1,218 |
| Intergovernmental | $57 | $34,065 |
| Charges & Fees | $14 | $2,077 |
| Other | $3,801 | $3,994 |
Spending Breakdown (Per Capita)
| Police | $3,335 | $0 |
| Fire Protection | $1,278 | $469 |
| Highways & Roads | $1,408 | $277 |
| Education | $2,005 | $0 |
| Public Welfare | $700 | $630 |
| Health | $411 | $391 |
| Hospitals | $0 | $1,677 |
| Parks & Recreation | $436 | $1,397 |
| Housing | $4,476 | $4,683 |
| Sewerage | $43 | $0 |
| Utilities | $11,704 | $2,578 |
| Interest on Debt | $0 | $1,158 |
| Other | $17,509 | $8,850 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.