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

Other factors could also affect these calculations, such as higher interest rates, a smaller tax base, and labor-supply responses. —Jason Ma, Fortune, 6 June 2026

If the tax base shrinks significantly, districts could eventually face pressure to cut spending, seek higher millage rates in other areas or rely more heavily on annual appropriations from Tallahassee. —Garrett Shanley, Miami Herald, 1 June 2026

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

Word History

First Known Use

circa 1943, in the meaning defined above

Rhymes for tax base

• abase
• airspace
• apace
• backspace
• biface
• birthplace
• blackface
• boldface
• bookcase
• braincase
• briefcase
• carcase

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