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

For-profit North Carolina companies have been sidestepping property tax payments through a loophole that continues to grow in popularity, chipping away at the tax base for local governments like Mecklenburg County. —Charlotte Observer, 24 Apr. 2026

Even if those issues could be addressed, the tax base would not remain fixed. —Martha E. Stark, New York Daily News, 21 Apr. 2026

Accessible, affordable childcare alleviates poverty, prevents homelessness, improves employer productivity and retention, increases the tax base, supports small businesses and keeps young families in our communities. —Susan Ellenberg, Mercury News, 15 Apr. 2026

The state has been hampered by a tax base that is very sensitive to the economy and to the investment market. —Harvey Levine, San Diego Union-Tribune, 15 Apr. 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