San Diego, CA vs Virginia Beach, VA
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
San Diego, CA and Virginia Beach, VA spend within 1.9% of each other per resident — $43,306 versus $42,515 — so on the headline spending-per-capita measure the two cities are effectively neck and neck.
San Diego, CA edges Virginia Beach, VA 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.
San Diego, CA reports no outstanding debt per resident in its Census filing, while Virginia Beach, VA carries $297 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 Virginia Beach, VA leads with education at $21,342.
They also fund themselves differently: other revenue is the largest single revenue source in San Diego, CA at 39% of total revenue, whereas Virginia Beach, VA relies most on intergovernmental transfers at 100%.
Summary
San Diego spends 1.9% more per capita than Virginia Beach ($791/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 | $0 |
| Sales Tax | $63 | $673 |
| Income Tax | $194 | $831 |
| Intergovernmental | $57 | $31,808 |
| Charges & Fees | $14 | $1,462 |
| Other | $3,801 | $3,301 |
Spending Breakdown (Per Capita)
| Police | $3,335 | $1,126 |
| Fire Protection | $1,278 | $512 |
| Highways & Roads | $1,408 | $0 |
| Education | $2,005 | $21,342 |
| Public Welfare | $700 | $2,071 |
| Health | $411 | $426 |
| Hospitals | $0 | $1,036 |
| Parks & Recreation | $436 | $1,574 |
| Housing | $4,476 | $2,788 |
| Sewerage | $43 | $140 |
| Utilities | $11,704 | $3,523 |
| Other | $17,509 | $7,978 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.