Double Taxation Definition and Legal Meaning

On this page, you'll find the legal definition and meaning of Double Taxation, written in plain English, along with examples of how it is used.

What is Double Taxation?

n. Property tax which is taken twice in one year for the same purpose. This practice is generally prohibited in situations such as a transfer of property whose tax is imposed on a new owner even though it has been taxed once before. However, if all of a jurisdiction’s properties are taxed twice in the same year, the practice is legal since it is not discriminatory or unfair.