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.
The city should also work to attract and retain high-quality employers who strengthen the city’s tax base. Nathan Pilling march 29, Kansas City Star, 29 Mar. 2026 Honoring history and the town’s rural character has come up squarely against the realities of economic development and the town’s tax base, with the Timex property emerging as a major issue in recent local elections and the final redevelopment outcome likely to be decided by the courts. Kenneth R. Gosselin, Hartford Courant, 29 Mar. 2026 Sherley Farms is a meaningful investment in Anna’s future, attracting new residents and expanding the city’s tax base, said Kevin Toten, the mayor pro tem of Anna, in the news release. Neal Franklin, Dallas Morning News, 26 Mar. 2026 Eligibility is calculated using a combination of tax base, property value per square mile and average per-capita income. Rebecca Noel, Charlotte Observer, 25 Mar. 2026 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 31 Mar. 2026.

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
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