ad valorem

adjective

ad va·​lo·​rem ˌad-və-ˈlȯr-əm How to pronounce ad valorem (audio)
: imposed at a rate percent of value
ad valorem tax on goods
compare specific entry 1 sense 5b

Examples of ad valorem in a Sentence

Recent Examples on the Web
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Paxton is also the author of Senate Bill 1809 that seeks to increase the ad valorem tax exemption for homesteads to $5,000 from $1,000 beginning in the 2027 tax year. Barbara Hoberock, Oklahoma Voice, 9 Feb. 2026 Traylor said state law requires an ad valorem property tax pledge when issuing certificates of obligation. Mason Rouser, Austin American Statesman, 28 Jan. 2026 That’s already far higher than Phoenix (12.57%), San Diego (12.50%) and Las Vegas (13.38%), at least in terms of the typical ad valorem taxes applied to room rates. The Editorial Board, Chicago Tribune, 20 Jan. 2026 Tax calculations: Adjustments were made to how specific ad valorem tax rates are calculated, particularly following natural disasters. Maria Salette Ontiveros, Dallas Morning News, 2 Jan. 2026 See All Example Sentences for ad valorem

Word History

Etymology

New Latin ad valōrem "according to the value"

First Known Use

circa 1754, in the meaning defined above

Time Traveler
The first known use of ad valorem was circa 1754

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Cite this Entry

“Ad valorem.” Merriam-Webster.com Dictionary, Merriam-Webster, https://www.merriam-webster.com/dictionary/ad%20valorem. Accessed 14 Feb. 2026.

Legal Definition

ad valorem

adjective
: imposed at a rate based on a percent of value
an ad valorem tax on real estate
Etymology

Latin, according to the value

Last Updated: - Updated example sentences
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