San Francisco, CA vs Houston, TX
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
San Francisco, CA outspends Houston, TX by a wide margin per resident — $184,131 versus $14,400, a 1179% difference. A gap this size usually reflects a structurally different service mix or accounting scope rather than a single line item.
Houston, TX holds the stronger Fiscal Health Score, 83/100 (grade A) against 48/100 (grade D) for San Francisco, CA — a 35-point spread that puts the two in different grade territory.
On debt, Houston, TX carries the lighter load at $863 per resident versus $2,031 for San Francisco, CA. Both cities pour the most per-resident dollars into the same function: parks and recreation leads in San Francisco, CA at $4,119 per resident and in Houston, TX at $361.
They also fund themselves differently: intergovernmental transfers is the largest single revenue source in San Francisco, CA at 7% of total revenue, whereas Houston, TX relies most on other revenue at 7%.
Summary
San Francisco spends 1178.7% more per capita than Houston ($169,731/person difference). Houston, TX has the stronger Fiscal Health Score (A, 83/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $148 | $0 |
| Sales Tax | $3,028 | $181 |
| Income Tax | $269 | $39 |
| Intergovernmental | $19,762 | $33 |
| Charges & Fees | $7,961 | $3,475 |
| Other | $18,918 | $3,960 |
Spending Breakdown (Per Capita)
| Police | $3,351 | $0 |
| Fire Protection | $2,281 | $295 |
| Highways & Roads | $0 | $175 |
| Public Welfare | $2,203 | $533 |
| Health | $1,911 | $210 |
| Hospitals | $6,939 | $511 |
| Parks & Recreation | $4,119 | $361 |
| Housing | $9,315 | $4,288 |
| Sewerage | $1,423 | $386 |
| Utilities | $21,190 | $1,339 |
| Interest on Debt | $22,798 | $0 |
| General Admin | $14,899 | $0 |
| Other | $93,702 | $6,301 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.