San Jose, CA vs Boston, MA
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Boston, MA outspends San Jose, CA by a wide margin per resident — $72,299 versus $17,934, a 303% difference. A gap this size usually reflects a structurally different service mix or accounting scope rather than a single line item.
San Jose, CA holds the stronger Fiscal Health Score, 90/100 (grade A) against 56/100 (grade C) for Boston, MA — a 34-point spread that puts the two in different grade territory.
San Jose, CA reports no outstanding debt per resident in its Census filing, while Boston, MA carries $445 per resident. Their budgets diverge on where the largest per-resident dollars go: San Jose, CA leads with parks and recreation at $1,424 per resident, while Boston, MA leads with education at $30,742.
They also fund themselves differently: other revenue is the largest single revenue source in San Jose, CA at 9% of total revenue, whereas Boston, MA relies most on intergovernmental transfers at 17%.
Summary
Boston spends 75.2% more per capita than San Jose ($54,364/person difference). San Jose, CA has the stronger Fiscal Health Score (A, 90/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $40 | $0 |
| Sales Tax | $315 | $78 |
| Income Tax | $1,935 | $0 |
| Intergovernmental | $2,680 | $5,357 |
| Charges & Fees | $608 | $2,784 |
| Other | $3,519 | $4,557 |
Spending Breakdown (Per Capita)
| Fire Protection | $0 | $1,107 |
| Highways & Roads | $0 | $594 |
| Education | $0 | $30,742 |
| Public Welfare | $810 | $1,110 |
| Health | $609 | $725 |
| Hospitals | $1,254 | $2,584 |
| Parks & Recreation | $1,424 | $711 |
| Housing | $4,897 | $6,614 |
| Sewerage | $161 | $355 |
| Utilities | $2,533 | $3,402 |
| General Admin | $0 | $5,401 |
| Other | $6,247 | $18,955 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.