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

The proposals would add hundreds of homes to a city seeking to attract new residents and expand its tax base. — Lauren Breunig, Baltimore Sun, 7 Nov. 2026

With a lower tax base, some local governments in rural areas may not be able to maintain basic services and might need help from the state. — Liv Coleman, The Conversation, 5 Nov. 2026

The big obstacle to overcome is money, because Beverly Shores doesn’t have a large tax base, Phelps said. — Jim Woods, Chicago Tribune, 31 Oct. 2026

If a government has homestead properties making up a large portion of their tax base, those governments would have more revenue to offset, meaning more money shifted onto non-homestead property, including rentals. — Romy Ellenbogen, Sun Sentinel, 28 Oct. 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