Budget Explorer · City of Boston

Where the money comes from, and where it goes

Comparable revenue, spending, and debt for City of Boston, on the same Census classification used for every city, county, and state in the Library — so the figures line up with peers rather than with the government's own budget book. Latest year: FY ending Jun 30, 2024. City of Boston's own FY2027 budget, in its own structure, follows below.

Audited actuals · Census classification · 651K residents

Total revenue

$6.20B

$9,533 per resident

Total spending

$6.59B

$10,128 per resident

Spending per resident

$10,128

95th percentile of 71

Debt outstanding

$2.30B

$3,542 per resident · 44th percentile of 70

Own-source share

73%

26th percentile of 71

Capital share

14%

40th percentile of 71

Where the money comes from

$6.20B total

Own-source revenue (taxes, charges, interest) versus aid from other governments. Utility and trust revenue are shown alongside general revenue but run on their own books.

  • Property tax$3.22B52%
  • Selective sales taxes$241M4%
  • License & other taxes$119M2%
  • Federal aid$26M0%
  • State & local aid$1.57B25%
  • Charges & fees$373M6%
  • Interest, fines, other$456M7%
  • Utility revenue$191M3%

Own-source share of general revenue 73% · federal aid 0% · property tax is 90% of taxes

Where it goes

$6.59B total

Current operations plus capital outlay, grouped by Census function. Interest on debt and transfers to other governments are broken out so they are not hidden inside services.

  • Education$2.25B34%
  • General government$1.47B22%
  • Public safety$895M14%
  • Environment & housing$487M7%
  • Health & hospitals$434M7%
  • Transfers to other governments$356M5%
  • Culture & recreation$302M5%
  • Transportation$189M3%
  • Utilities (water, power, gas)$105M2%
  • Interest on debt$83M1%
  • Public welfare$16M0%
Show top functions with operating vs. capital ▸
FunctionCategoryOperatingCapitalTotal
K-12 educationEducation$2.18B$73M$2.25B
General (unallocable)General government$970M$307M$1.28B
Police protectionPublic safety$536M$15M$551M
HospitalsHealth & hospitals$382M$6.0M$388M
Fire protectionPublic safety$321M$321M
Parks & recreationCulture & recreation$53M$164M$216M
Housing & community developmentEnvironment & housing$177M$36M$213M
HighwaysTransportation$71M$108M$179M
Solid waste managementEnvironment & housing$160M$160M
SewerageEnvironment & housing$51M$60M$111M
Water utilityUtilities (water, power, gas)$50M$55M$105M
LibrariesCulture & recreation$51M$35M$86M
Financial administrationGeneral government$85M$85M
General public buildingsGeneral government$46M$19M$65M

Trend · 3 fiscal years

Nominal dollars. The Census Bureau cautions that single-government series are edited only for aggregates — read direction, not decimals.

Revenue

+19% over 2 yrs

FY2022FY2023FY2024

$5.21B$6.20B

Spending

+17% over 2 yrs

FY2022FY2023FY2024

$5.61B$6.59B

Debt outstanding

+13% over 2 yrs

FY2022FY2023FY2024

$2.05B$2.30B

How it compares · 71 cities and counties in the Library

Percentile within the cohort on each place's latest Census year. Higher is not better — the last column says what a high reading means so you can decide whether it matters here.

MeasureCity of BostonCohort medianPercentileHigher means
Spending per resident$10,128$3,741
95th
more spent per resident
Revenue per resident$9,533$3,548
94th
more raised per resident
Taxes per resident$5,508$1,328
95th
heavier own-tax load
Debt per resident$3,542$3,865
44th
more borrowed per resident
Own-source share of revenue73%81%
26th
less dependent on aid
Federal aid share of revenue0%7%
8th
more exposed to federal cuts
Capital share of spending14%18%
40th
more building, less operating
Interest share of spending1%4%
9th
more spend servicing debt
Debt ÷ annual revenue0.37×1.05×
11th
more leveraged
  • Census classification categories, not this government's own budget structure. Figures are audited actuals for the fiscal year shown, not the adopted budget.
  • The Census Bureau edits unit-level data only to produce state and national aggregates and advises against reading it as a precise time series for any single government; treat year-over-year moves under ~5% as noise.
  • Employee-retirement-system revenue is excluded (published separately by Census). Utility and insurance-trust revenue are shown separately from general revenue.
  • Source: U.S. Census Bureau, Annual Survey of State and Local Government Finances (Individual Unit public-use files), unit 252025128108 (Boston City). Retrieved 2026-09-07. Classification manual.

Spot an error, or know a better source for this place's adopted budget? Suggest an edit on the assessment.

City of Boston's own budget, in its own structure, from its open-data portal. This is the current year — more recent than the Census series above, but only comparable to this city's own history. Totals cover 79 departments.

$4.94B total
  • Boston Public Schools$1.73B35%
  • Police Department$485M10%
  • Pensions$443M9%
  • Fire Department$337M7%
  • Charter School Tuition$306M6%
  • Debt Service$297M6%
  • Health Insurance$295M6%
  • Public Health Commission$148M3%
  • Public Works Department$130M3%
  • Mbta$103M2%
  • Department of Innovation and Technology$57M1%
  • Mayor's Office of Housing$52M1%
  • All other (67)$563M11%
  • Boston's open-data extract carries cabinet, department, program and expense category, but no fund breakdown.
  • Source: Operating Budget (ckan open data), retrieved 2026-09-07 · ODC-PDDL. Re-run this query.

Looking for how this fits City of Boston's capacity to deliver? The fiscal dimension, binding constraint, and pathways live in the City of Boston capacity assessment.

The Civic Infrastructure Diagnostic Framework’s structural elements — the four cluster labels, the six capacity dimensions, and the binding-constraint framing — are licensed under CC BY 4.0. Anyone may use or adapt them with attribution. Tool implementation and full article text © 2026 JTV Advisory LLC.