Tucson, AZ vs Albuquerque, NM
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Albuquerque, NM and Tucson, AZ spend within 9.4% of each other per resident — $17,237 versus $15,759 — so on the headline spending-per-capita measure the two cities are effectively neck and neck.
Albuquerque, NM holds the stronger Fiscal Health Score, 81/100 (grade A) against 55/100 (grade C) for Tucson, AZ — a 26-point spread that puts the two in different grade territory.
On debt, Albuquerque, NM carries the lighter load at $613 per resident versus $1,540 for Tucson, AZ. Both cities pour the most per-resident dollars into the same function: parks and recreation leads in Tucson, AZ at $1,229 per resident and in Albuquerque, NM at $1,990.
They also fund themselves differently: intergovernmental transfers is the largest single revenue source in Tucson, AZ at 100% of total revenue, whereas Albuquerque, NM relies most on charges and fees at 11%.
Summary
Albuquerque spends 8.6% more per capita than Tucson ($1,478/person difference). Albuquerque, NM has the stronger Fiscal Health Score (A, 81/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $5 | $36 |
| Sales Tax | $309 | $355 |
| Income Tax | $1,107 | $1,580 |
| Intergovernmental | $23,276 | $1,897 |
| Charges & Fees | $4,534 | $2,633 |
| Other | $952 | $2,174 |
Spending Breakdown (Per Capita)
| Fire Protection | $330 | $440 |
| Highways & Roads | $0 | $172 |
| Public Welfare | $1,181 | $419 |
| Health | $0 | $291 |
| Hospitals | $1,314 | $328 |
| Parks & Recreation | $1,229 | $1,990 |
| Housing | $3,091 | $4,080 |
| Utilities | $3,555 | $5,212 |
| Interest on Debt | $1,735 | $1,096 |
| Other | $3,322 | $3,209 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.