San Francisco, CA vs Memphis, TN
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
San Francisco, CA outspends Memphis, TN by a wide margin per resident — $184,131 versus $22,111, a 733% 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 48/100 (grade D) for San Francisco, CA — a 17-point spread that puts the two in different grade territory.
On debt, Memphis, TN carries the lighter load at $303 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 Memphis, TN at $1,397.
On the revenue side both lean hardest on intergovernmental transfers — 7% of total revenue in San Francisco, CA and 100% in Memphis, TN.
Summary
San Francisco spends 732.8% more per capita than Memphis ($162,020/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 | $148 | $10 |
| Sales Tax | $3,028 | $496 |
| Income Tax | $269 | $1,218 |
| Intergovernmental | $19,762 | $34,065 |
| Charges & Fees | $7,961 | $2,077 |
| Other | $18,918 | $3,994 |
Spending Breakdown (Per Capita)
| Police | $3,351 | $0 |
| Fire Protection | $2,281 | $469 |
| Highways & Roads | $0 | $277 |
| Public Welfare | $2,203 | $630 |
| Health | $1,911 | $391 |
| Hospitals | $6,939 | $1,677 |
| Parks & Recreation | $4,119 | $1,397 |
| Housing | $9,315 | $4,683 |
| Sewerage | $1,423 | $0 |
| Utilities | $21,190 | $2,578 |
| Interest on Debt | $22,798 | $1,158 |
| General Admin | $14,899 | $0 |
| Other | $93,702 | $8,850 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.