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.
Newsom, openly worried about losing his tax base, parried with his own proposal, a national billionaire’s tax. — Joe Hagan, Vanity Fair, 30 Sep. 2026 The Village Farms developers estimated that the new housing would add more than $1 billion to the city’s tax base and bring more than 1,100 students to Davis schools. — Daniel Lempres, Sacbee.com, 28 Sep. 2026 One of the only ways Cook County can relieve residential property taxes is to grow its tax base by attracting new commercial and industrial taxpayers. — Chicago Tribune, 8 Sep. 2026 Lindskog said attracting more small and midsize businesses to Cupertino would help diversify the city’s tax base. — Sanestina Hunter, Mercury News, 6 Sep. 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 6 Oct. 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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