Taxes
are levied in Bay County by the taxing authorities
empowered to do so by the State Legislature. The
value of each real estate and tangible personal property
is established by the County Property Appraiser.
The Board of County Commissioners set the millage or
rate of taxation for the county; the School Board for
the schools; the city council for each
municipality. The governing bodies of other
independent special taxing districts and authorities set
the millage rates for those areas.
Listed
below are the millage rates
| Description | Rate | Year |
| BEACH MOSQUITO | .00014380 | 2011 |
| BGF-COUNTY FIRE 12 | .00100000 | 2011 |
| BRF-COUNTY FIRE 11 | .00100000 | 2011 |
| CALLAWAY | .00225000 | 2011 |
| CEDAR GROVE | .00000000 | 2011 |
| CGF-CEDAR GROVE FIRE | .00100000 | 2011 |
| CLF-CALLAWAY FIRE | .00100000 | 2011 |
| CO MOSQUITO | .00015250 | 2011 |
| COUNTY | .00365000 | 2011 |
| DOWNTOWN IMP. | .00271800 | 2011 |
| EBF-EAST BAY FIRE | .00100000 | 2011 |
| GHF-COUNTY FIRE 10 | .00100000 | 2011 |
| HPF-COUNTY FIRE 14 | .00100000 | 2011 |
| LHF-LYNN HAVEN FIRE | .00100000 | 2011 |
| LYNN HAVEN | .00308870 | 2011 |
| MBF-MEX BCH FIRE | .00100000 | 2011 |
| MEXICO BEACH | .00461600 | 2011 |
| NW FL WATER MGT | .00004000 | 2011 |
| NWN-NORTHSHORE FIRE | .00100000 | 2011 |
| NWP-FIRE ZONE | .00100000 | 2011 |
| NWS-COUNTY FIRE 07 | .00100000 | 2011 |
| PANAMA CITY | .00381520 | 2011 |
| PANAMA CITY BCH | .00000000 | 2011 |
| PANAMA CITY BND | .00000000 | 2011 |
| PARKER | .00000000 | 2011 |
| SCHOOL DISC | .00167100 | 2011 |
| SCHOOL RLE | .00544700 | 2011 |
| SFF-SPRINGFIELD FIRE | .00100000 | 2011 |
| SHF-SHELL ISLAND FIRE | .00100000 | 2011 |
| SNF-COUNTY FIRE 09 | .00100000 | 2011 |
| SPF-COUNTY FIRE 08 | .00100000 | 2011 |
| SPRINGFIELD | .00000000 | 2011 |
| TDF-COUNTY FIRE 01 | .00100000 | 2011 |
| WBF-COUNTY FIRE 06 | .00100000 | 2011 |
| WBT-W.B./T.D. FIRE | .00100000 | 2011 |
| WEF-COUNTY FIRE 04 | .00100000 | 2011 |