Tucson, AZ vs Phoenix, AZ
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Phoenix, AZ and Tucson, AZ spend within 0.2% of each other per resident — $15,793 versus $15,759 — so on the headline spending-per-capita measure the two cities are effectively neck and neck.
Phoenix, AZ holds the stronger Fiscal Health Score, 67/100 (grade B) against 55/100 (grade C) for Tucson, AZ — a 12-point spread that puts the two in different grade territory.
On debt, Phoenix, AZ carries the lighter load at $1,156 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 Phoenix, AZ at $652.
On the revenue side both lean hardest on intergovernmental transfers — 100% of total revenue in Tucson, AZ and 100% in Phoenix, AZ.
Summary
Phoenix spends 0.2% more per capita than Tucson ($34/person difference). Phoenix, AZ has the stronger Fiscal Health Score (B, 67/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $5 | $7 |
| Sales Tax | $309 | $338 |
| Income Tax | $1,107 | $1,260 |
| Intergovernmental | $23,276 | $50,709 |
| Charges & Fees | $4,534 | $2,998 |
| Other | $952 | $2,038 |
Spending Breakdown (Per Capita)
| Fire Protection | $330 | $170 |
| Highways & Roads | $0 | $86 |
| Education | $0 | $214 |
| Public Welfare | $1,181 | $507 |
| Health | $0 | $258 |
| Hospitals | $1,314 | $1,521 |
| Parks & Recreation | $1,229 | $652 |
| Housing | $3,091 | $3,879 |
| Sewerage | $0 | $388 |
| Utilities | $3,555 | $2,480 |
| Interest on Debt | $1,735 | $1,760 |
| Other | $3,322 | $3,878 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.