levy

¹ American  

[lev-ee] / ˈlɛv i /

noun

plural

levies

1. an imposing or collecting, as of a tax, by authority or force.

2. the amount owed or collected.

3. the conscription of troops.

4. the troops conscripted.

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verb (used with object)

levied, levying

1. to impose (a tax).

   to levy a duty on imports.

2. to conscript (troops).

   Synonyms:

   enlist, draft

3. to start or wage (war).

verb (used without object)

levied, levying

1. to seize or attach property by judicial order.

Levy ² American  

[lee-vee, lev-ee, lee-vee, -vahy] / ˈli vi, ˈlɛv i, ˈli vi, -vaɪ /

noun

1. Uriah Phillips, 1792–1862, U.S. naval commander.

2. a male given name.

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levy British  

/ ˈlɛvɪ /

verb

1. to impose and collect (a tax, tariff, fine, etc)

2. to conscript troops for service

3. to seize or attach (property) in accordance with the judgment of a court

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noun

1. 1. the act of imposing and collecting a tax, tariff, etc

   2. the money so raised

2. 1. the conscription of troops for service

   2. a person conscripted in this way

Other Word Forms

• levier noun
• relevy verb (used with object)

Etymology

Origin of levy

First recorded in 1375–1425; late Middle English leve(e), from Middle French, noun use of feminine past participle of lever “to raise,” from Latin levāre, akin to levis “light”; levee ²

Explanation

Use the word levy as you would use the word tax: “When the state government imposed a levy on soft drinks, thousands of citizens took to the streets in protest.” The word levy can act as either a verb or a noun in a sentence. The noun levy refers to a charge, such as a tax, fine, or other fee, that is imposed on something. The verb levy is used to describe the act of imposing or collecting the charge. If you need to raise money, for example, you may decide to levy a fine on your family every time you have to make the coffee in the morning. (Be careful though: your family may also take to the streets in protest.)

Example Sentences

As they scramble to agree on the budget by the end of year, EU lawmakers proposed that some funding could come from a "digital levy".

From Barron's • Apr. 9, 2026

“The IRS has lien and levy power to collect taxes. But to take your primary residence would require court action, which would be a last resort for collection,” Cordes said.

From MarketWatch • Apr. 6, 2026

Analyst John Hester says Paragon Care might consider a special levy to pass on costs to pharmacists.

From The Wall Street Journal • Mar. 31, 2026

Parish and town councils can also levy a charge - known as a precept - to fund their work, which is not subject to a cap.

From BBC • Mar. 25, 2026

The effectiveness of this levy is beyond any doubt: Appian reports that Ptolemy II Philadelphus had at his disposal as many as 200,000 infantry, 40,000 cavalry, 300 elephants, and a fleet of 1,500 triremes.

From "Circumference" by Nicholas Nicastro

Related Words

• burden
• duty
• excise
• fee
• tariff