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	2012
BGF-COUNTY FIRE 12	.00100000	2012
BRF-COUNTY FIRE 11	.00100000	2012
CALLAWAY	.00225000	2012
CEDAR GROVE	.00000000	2012
CGF-CEDAR GROVE FIRE	.00100000	2012
CLF-CALLAWAY FIRE	.00100000	2012
CO MOSQUITO	.00015250	2012
COUNTY	.00365000	2012
DOWNTOWN IMP.	.00275780	2012
EBF-EAST BAY FIRE	.00100000	2012
GHF-COUNTY FIRE 10	.00100000	2012
HPF-COUNTY FIRE 14	.00100000	2012
LHF-LYNN HAVEN FIRE	.00100000	2012
LYNN HAVEN	.00308870	2012
MBF-MEX BCH FIRE	.00100000	2012
MEXICO BEACH	.00502900	2012
NW FL WATER MGT	.00004000	2012
NWN-NORTHSHORE FIRE	.00100000	2012
NWP-FIRE ZONE	.00100000	2012
NWS-COUNTY FIRE 07	.00100000	2012
PANAMA CITY	.00387230	2012
PANAMA CITY BCH	.00000000	2012
PANAMA CITY BND	.00000000	2012
PARKER	.00000000	2012
SCHOOL DISC	.00167100	2012
SCHOOL RLE	.00518700	2012
SFF-SPRINGFIELD FIRE	.00100000	2012
SHF-SHELL ISLAND FIRE	.00100000	2012
SNF-COUNTY FIRE 09	.00100000	2012
SPF-COUNTY FIRE 08	.00100000	2012
SPRINGFIELD	.00000000	2012
TDF-COUNTY FIRE 01	.00100000	2012
WBF-COUNTY FIRE 06	.00100000	2012
WBT-W.B./T.D. FIRE	.00100000	2012
WEF-COUNTY FIRE 04	.00100000	2012