Tucson, AZ vs San Diego, CA
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
San Diego, CA outspends Tucson, AZ by a wide margin per resident — $43,306 versus $15,759, a 175% difference. A gap this size usually reflects a structurally different service mix or accounting scope rather than a single line item.
Tucson, AZ edges San Diego, CA on the Fiscal Health Score by 2 points — 55/100 (grade C) to 53/100 (grade C). At a margin this narrow the grade is close enough that the factor-level detail matters more than the composite.
San Diego, CA reports no outstanding debt per resident in its Census filing, while Tucson, AZ carries $1,540 per resident. Their budgets diverge on where the largest per-resident dollars go: Tucson, AZ leads with parks and recreation at $1,229 per resident, while San Diego, CA leads with police at $3,335.
They also fund themselves differently: intergovernmental transfers is the largest single revenue source in Tucson, AZ at 100% of total revenue, whereas San Diego, CA relies most on other revenue at 39%.
Summary
San Diego spends 63.6% more per capita than Tucson ($27,547/person difference). Tucson, AZ has the stronger Fiscal Health Score (C, 55/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $5 | $124 |
| Sales Tax | $309 | $63 |
| Income Tax | $1,107 | $194 |
| Intergovernmental | $23,276 | $57 |
| Charges & Fees | $4,534 | $14 |
| Other | $952 | $3,801 |
Spending Breakdown (Per Capita)
| Police | $0 | $3,335 |
| Fire Protection | $330 | $1,278 |
| Highways & Roads | $0 | $1,408 |
| Education | $0 | $2,005 |
| Public Welfare | $1,181 | $700 |
| Health | $0 | $411 |
| Hospitals | $1,314 | $0 |
| Parks & Recreation | $1,229 | $436 |
| Housing | $3,091 | $4,476 |
| Sewerage | $0 | $43 |
| Utilities | $3,555 | $11,704 |
| Interest on Debt | $1,735 | $0 |
| Other | $3,322 | $17,509 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.