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.
Our ability to deliver essential city services, public safety, infrastructure, and quality of life, depends on a strong and growing tax base. Mercury News Editorial Board, Mercury News, 29 May 2026 Meanwhile, DeSantis said rural counties with a smaller tax base would receive money from a state trust fund, though the proposal contained no details about that, including where the money would come from. Jeffrey Schweers, The Orlando Sentinel, 28 May 2026 Nonbillionaires who remain after California’s billionaires depart will be the likely targets, and their retirement savings could be the new tax base. Veronique De Rugy, Oc Register, 28 May 2026 An independent study modeling a $250,000 homestead exemption found that 85 cities would see their tax base so hollowed out that essential services such as police, road maintenance and flood infrastructure would be at risk, Florida League of Cities spokesperson Kelli Roerk said. Lawrence Mower, Miami Herald, 27 May 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

Browse Nearby Words

Cite this Entry

“Tax base.” Merriam-Webster.com Dictionary, Merriam-Webster, https://www.merriam-webster.com/dictionary/tax%20base. Accessed 3 Jun. 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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