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.
Each failure reinforces migration, which in turn shrinks the tax base, accelerating decline. Israel Melendez Ayala, Time, 30 Jan. 2026 The landlocked city has little industry to support its tax base, and many taxpayers are already at the top of their tax cap. Carole Carlson, Chicago Tribune, 22 Jan. 2026 Town and school leaders have long hoped new development on the now-vacant property would boost Eatonville’s limited tax base and jump-start a revitalization of the town, which has has struggled economically. Silas Morgan, The Orlando Sentinel, 21 Jan. 2026 Annexing our states would increase their tax base and reduce the need for customs there. Reader Commentary, Baltimore Sun, 19 Jan. 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 3 Feb. 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
Last Updated: - Updated example sentences
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