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

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

But the pied-à-terre tax would burden a narrow and administratively complex tax base, and it would only raise limited revenue.

From Barron's • Apr. 17, 2026

Property values along Baxter Road are already falling, and oceanfront homes account for a hefty portion of the island’s tax base.

From The Wall Street Journal • Apr. 8, 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