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tax base

noun

: the wealth (such as real estate or income) within a jurisdiction that is liable to taxation

Examples of tax base in a Sentence

an area with a large tax base
Recent Examples on the Web
Examples are automatically compiled from online sources to show current usage. Read More Opinions expressed in the examples do not represent those of Merriam-Webster or its editors. Send us feedback.
Keeping more graduates in San Diego strengthens the tax base, supports small businesses and reduces the costs when families churn in and out. Will Lu, San Diego Union-Tribune, 26 Nov. 2025 But as its tax base continues to be eroded by waves of robots and increasingly sophisticated artificial intelligence, something must be done. Suzanne Blake, MSNBC Newsweek, 21 Nov. 2025 Numerous factors hurt Detroit over many years, including a shrinking tax base, high unemployment and poverty, and rising health care and pension costs for city employees. Nathaniel Meyersohn, CNN Money, 5 Nov. 2025 Erin Aldridge, who’s running for Ward 4, wants to see development beyond single-family homes to support the city’s tax base and bring residents more housing options. Taylor O'Connor, Kansas City Star, 29 Oct. 2025 See All Example Sentences for tax base

Word History

First Known Use

circa 1943, in the meaning defined above

Time Traveler
The first known use of tax base was circa 1943

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Cite this Entry

“Tax base.” Merriam-Webster.com Dictionary, Merriam-Webster, https://www.merriam-webster.com/dictionary/tax%20base. Accessed 30 Nov. 2025.

Legal Definition

tax base

noun
1
: a sum (as the total assessed valuation of property in a county) used as the basis of taxation
2
: the source of tax revenue for a governmental body
change the tax base of a school district to reduce the property tax burden
Last Updated: - Updated example sentences
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