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.
Erin Aldridge, who’s running for Ward 4, wants to see development beyond single-family homes to support the city’s tax base and bring residents more housing options. Taylor O'Connor, Kansas City Star, 29 Oct. 2025 Communities in Grant County may not be able to seek enough money from their residents because of the size of their tax base, Braun said. Madeline Heim, jsonline.com, 24 Oct. 2025 White flight, deindustrialization and job flight have contributed to depopulation, a declining tax base and government defunding of social programs in Philadelphia. Menika Dirkson, The Conversation, 3 Oct. 2025 Denser downtown means more tax revenue Downtown Indianapolis continues to drive growth in the city's tax base, accounting for 22% of all local taxes paid in Marion County in 2022, the most recent year in which both property and income tax data are included in the report. Jordan Smith, IndyStar, 26 Sep. 2025 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 Oct. 2025.

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
Last Updated: - Updated example sentences
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