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	2009
BGF-COUNTY FIRE 12	.00078150	2009
BRF-COUNTY FIRE 11	.00078150	2009
CALLAWAY	.00225000	2009
CEDAR GROVE	.00000000	2009
CGF-CEDAR GROVE FIRE	.00078150	2009
CLF-CALLAWAY FIRE	.00078150	2009
CO MOSQUITO	.00015250	2009
COUNTY	.00365000	2009
DOWNTOWN IMP.	.00268320	2009
EBF-EAST BAY FIRE	.00078150	2009
GHF-COUNTY FIRE 10	.00078150	2009
HPF-COUNTY FIRE 14	.00078150	2009
LHF-LYNN HAVEN FIRE	.00078150	2009
LYNN HAVEN	.00308870	2009
MBF-MEX BCH FIRE	.00078150	2009
MEXICO BEACH	.00400000	2009
NW FL WATER MGT	.00004500	2009
NWN-NORTHSHORE FIRE	.00078150	2009
NWP-FIRE ZONE	.00078150	2009
NWS-COUNTY FIRE 07	.00078150	2009
PANAMA CITY	.00384930	2009
PANAMA CITY BCH	.00000000	2009
PANAMA CITY BND	.00000000	2009
PARKER	.00000000	2009
SCHOOL DISC	.00217100	2009
SCHOOL RLE	.00545200	2009
SFF-SPRINGFIELD FIRE	.00078150	2009
SHF-SHELL ISLAND FIRE	.00078150	2009
SNF-COUNTY FIRE 09	.00078150	2009
SPF-COUNTY FIRE 08	.00078150	2009
SPRINGFIELD	.00000000	2009
TDF-COUNTY FIRE 01	.00078150	2009
WBF-COUNTY FIRE 06	.00078150	2009
WBT-W.B./T.D. FIRE	.00078150	2009
WEF-COUNTY FIRE 04	.00078150	2009