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 a community of under 2,200 residents with a tiny tax base and small public works staff, there had been no practical way to deal with that problem. —Don Stacom, Hartford Courant, 9 Jan. 2026

Its closure is expected to eliminate hundreds of jobs and deal a blow to Benicia’s tax base in a community long defined by the facility and toxic pollution linked to its operations. —Grant Stringer, Mercury News, 8 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, 7 Jan. 2026

The four new laws make widespread changes to who and what can be taxed in Nigeria, and include a reset of minimum income thresholds, new provisions on taxing interest on savings, and incorporating more of the working population into the tax base. —Alexander Onukwue, semafor.com, 5 Jan. 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