tax base

American  

[taks beys] / ˈtæks ˌbeɪs /

noun

1. the total value of property, income, or other assets that can be taxed by a governing authority, such as a city, town, or state, used to calculate tax rates.

   The town is primarily residential, with commercial and industrial properties making up only 10 percent of the tax base.

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Example Sentences

See Examples For:

tax base

The big risk is that a decline in families is a part of a broader population decline and erosion of a city’s tax base.

From The Wall Street Journal ● Jul. 27, 2026

Rep. John Larson, a Connecticut Democrat, would expand the tax base by applying the Social Security payroll tax to earnings above $400,000 a year.

From MarketWatch ● Jun. 11, 2026

One company told Hood County commissioners it could potentially increase the county’s tax base anywhere from $5 billion to $20 billion.

From Salon ● Jun. 6, 2026

That, in turn, could bring jobs, strengthen the tax base, and improve quality of life.

From Science Daily ● May 6, 2026

The tax base includes all raw materials, partial and fully fabricated structures, technical equipment, and components thereof which are or yet to be committed to Slingshot.

From The Universe — or Nothing by Moldeven, Meyer