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