San Diego, CA vs Tucson, AZ
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
San Diego, CA outspends Tucson, AZ by a wide margin per resident — $43,306 versus $15,759, a 175% difference. A gap this size usually reflects a structurally different service mix or accounting scope rather than a single line item.
Tucson, AZ edges San Diego, CA on the Fiscal Health Score by 2 points — 55/100 (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 Tucson, AZ carries $1,540 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 Tucson, AZ leads with parks and recreation at $1,229.
They also fund themselves differently: other revenue is the largest single revenue source in San Diego, CA at 39% of total revenue, whereas Tucson, AZ relies most on intergovernmental transfers at 100%.
Summary
San Diego spends 174.8% more per capita than Tucson ($27,547/person difference). Tucson, AZ has the stronger Fiscal Health Score (C, 55/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $124 | $5 |
| Sales Tax | $63 | $309 |
| Income Tax | $194 | $1,107 |
| Intergovernmental | $57 | $23,276 |
| Charges & Fees | $14 | $4,534 |
| Other | $3,801 | $952 |
Spending Breakdown (Per Capita)
| Police | $3,335 | $0 |
| Fire Protection | $1,278 | $330 |
| Highways & Roads | $1,408 | $0 |
| Education | $2,005 | $0 |
| Public Welfare | $700 | $1,181 |
| Health | $411 | $0 |
| Hospitals | $0 | $1,314 |
| Parks & Recreation | $436 | $1,229 |
| Housing | $4,476 | $3,091 |
| Sewerage | $43 | $0 |
| Utilities | $11,704 | $3,555 |
| Interest on Debt | $0 | $1,735 |
| Other | $17,509 | $3,322 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.