Bay County property taxes
Bay County — Panama City, Panama City Beach, Lynn Haven and Callaway, with Tyndall Air Force Base on the bay — averages one of the lowest total millages in Florida. Panama City Beach levies no city property tax at all, so its parcels pay only the county, school, water district and mosquito levies, and the beach mosquito-control area pays a smaller mosquito rate than the rest of the county.
The 2025 numbers
Bay County's average total millage on the 2025 certified roll is 12.6966 mills — about $12.70 for every $1,000 of taxable value — the 59th-highest countywide average of Florida's 67 counties (how all 67 compare in the 2025 data study). It splits like this:
| Levy group | Mills | What it funds |
|---|---|---|
| School district | 5.337 | School board operating and debt levies — the portion the additional homestead exemption does not reduce |
| Non-school | 7.3596 | County commission, municipal, water management, independent and special districts |
| Average total | 12.6966 | Taxable-value-weighted countywide average, Florida DOR "Millage and Taxes Levied Report," 2025 roll |
A countywide average is a planning number, not your bill: the parcel's own districts set its millage (the city table below shows the spread), and non-ad-valorem assessments (fire, solid waste, CDD) come on top. On the 2025 tax roll they came to about $28.1 million here — $210 per parcel, against $597 statewide (see the 2025 non-ad valorem study).
2025 rate decisions. The county commission set its 2025 operating rate at 5.4362 mills (2024: 5.4362), above its rolled-back rate of 5.2561, so under Florida law it was a tax increase. The 2025 millage study lists all 8 county, city and district operating rates in Bay County on the state's report, and the vote each one took.
Panama City Beach, Panama City and Bay County tax rates (2025)
Actual 2025 rates by city, from the Bay County 2025 final millage rates, as filed with the Florida Department of Revenue.
| Area | City millage (+ fire MSTU where levied) | Total millage | Tax per $100,000 taxable |
|---|---|---|---|
| Panama City Beach | none | 10.9139 | $1,091 |
| Panama City | 4.7999 (+ 3.0000 downtown district) | 15.7938 to 18.7938 | $1,579 to $1,879 |
| Lynn Haven | 4.0500 | 15.0439 | $1,504 |
| Callaway | 2.7000 | 13.6939 | $1,369 |
| Springfield | 4.8650 | 15.8589 | $1,586 |
| Parker | 3.0000 | 13.9939 | $1,399 |
| Mexico Beach | 5.2500 | 16.2439 | $1,624 |
| Unincorporated Bay | 1.3800 fire MSTU | 12.2939 to 12.3739 | $1,229 to $1,237 |
Totals in this table run from 10.9139 mills (Panama City Beach) to 18.7938 mills (Panama City): on $100,000 of taxable value, location alone moves the bill by about $788 a year.
Every Bay parcel pays the county's 5.4362 mills, 5.3370 for the school board and the Northwest Florida Water Management District's 0.0207, plus mosquito control at 0.2000 — or 0.1200 in the beach mosquito area that covers Panama City Beach. Panama City Beach has no city millage, which gives it the lowest total in the county. Unincorporated parcels add the 1.3800-mill fire MSTU, and parcels in Panama City's Downtown Improvement Board district add 3.0000 to the city rate.
Trash pickup. In Bay County, homes outside city limits get garbage service this way: private haulers by subscription. Cities run their own service. Check the official page, or compare every county in the trash pickup study.
Fire and trash fees. On Bay County's 2025 tax roll, fire assessments came to about $109 per parcel (statewide: $129) and there were no solid-waste assessments. The 2025 fire and trash fee study compares all 67 counties.
Amendment 3 here. The state's Revenue Estimating Conference puts the cut to Bay County's local governments at $44 million a year once Amendment 3 is fully in effect ($27 million in its first year), out of about $11.83 billion statewide. A homestead assessed at $300,000 would save about $1,462 a year here from 2028, at the county's average non-school rate. The Amendment 3 by county study shows what it would cut for every city and county government.
What that means in dollars
Engine-computed examples at Bay County's average millage, using the school/non-school split above:
| Scenario | Estimated annual tax |
|---|---|
| $300,000 assessed value, homestead (both exemptions) | ≈ $3,297.19 |
| $500,000 assessed value, homestead (both exemptions) | ≈ $5,836.51 |
| $300,000 assessed value, no homestead (investment or second home) | ≈ $3,808.98 |
Homestead rows apply only the $25,000 exemption (§196.031(1)(a)) and the additional exemption up to $26,411 on non-school levies (§196.031(1)(b), 2026 CPI-indexed). Other programs stack on top; the buyer estimator models all eleven.
Buying in Bay County? The listing's bill is not your bill
At sale the assessment resets to market (§193.155), so your first Bay County bill tracks your price, not the seller's (the reset question below has the county's gap in dollars). Run the buyer estimator with Bay County pre-selected; moving a Florida homestead? The portability calculator computes what carries over.
USDA income limits in Bay County
USDA's guaranteed home loan caps household income by county. In Bay County the limit is $122,800 for households of 1 to 4 and $162,100 for 5 to 8, counting everyone who will live in the home after small deductions (USDA's income worksheet, October 2026). That is the $122,800 level most Florida counties share. The home also has to be in an eligible area: the USDA eligibility lookup checks an address and runs the income check. Other counties: all 67 USDA limits.
Key Bay County property tax dates
Set by state law, so identical statewide:
- Pay early, pay less: the 2026 bill is 4 percent off through November, stepping down each month until it is due by March 31 (the exact dates).
- Homestead exemption: live there on January 1 and file with the Bay County Property Appraiser by March 1 (what it saves).
- Value appeals: 25 days from the mailing date on your August TRIM notice (make a reminder for your deadline).
Add the 2026 tax discount dates to your calendar Add the 2027 homestead dates
Nearby counties
- Calhoun County property taxes — 15.334 mills average
- Gulf County property taxes — 12.2198 mills average
- Jackson County property taxes — 14.2637 mills average
- Walton County property taxes — 9.1512 mills average
- Washington County property taxes — 14.964 mills average
Related reading
Your TRIM notice, explained · Amendment 3, explained · Homestead exemption calculator · Pay early, keep 4 percent
Buying here? Estimate your closing costs
Title insurance calculator · Documentary stamp (deed tax) calculator · Full closing cost worksheet · Seller net sheet
Look up an actual Bay County record
Search any Bay County address in the property-tax lookup, or go straight to the county's own offices:
- Property Appraiser: baypa.net
- Tax Collector: www.baytaxcollector.com
Estimates on this page are planning figures from official DOR millage data — never a bill, never tax advice. The county's TRIM notice and tax bill control.
Quick answers
How much is property tax in Bay County?
Bay County's average total millage is about 12.70 mills — the 59th-highest of Florida's 67 counties. On a $300,000 assessed home that computes to roughly $3,297 a year with the homestead exemption, or about $3,809 without it. Bay County — Panama City, Panama City Beach, Lynn Haven and Callaway, with Tyndall Air Force Base on the bay — averages one of the lowest total millages in Florida. Panama City Beach levies no city property tax at all, so its parcels pay only the county, school, water district and mosquito levies, and the beach mosquito-control area pays a smaller mosquito rate than the rest of the county.
Where do I pay my Bay County property tax bill?
Bay County property tax bills are issued and collected by the county Tax Collector (www.baytaxcollector.com). The county Property Appraiser (baypa.net) keeps the certified value record behind it; the property-tax lookup here finds both for any Bay County address.
Will buying a home reset my property taxes in Bay County?
Yes — Florida assessed values reset to market value at sale (Fla. Stat. §193.155), so the seller's Save Our Homes cap ends at closing and your first full Bay County bill is computed from what you paid, not what the seller paid. The gap is visible in this county's own numbers: the same $300,000 home computes to about $3,809 without homestead protections versus $3,297 with them. Non-homestead property carries its own separate 10 percent assessment cap (Fla. Stat. §193.1554), which also does not transfer.
Who pays for title insurance in Bay County?
In Bay County, local custom puts the owner's title-insurance premium on the seller's side of the closing statement, as in most Florida counties. It is custom, not law; the contract controls.
What is the USDA income limit in Bay County?
For a USDA guaranteed loan in Bay County, household income must be under $122,800 for 1 to 4 people or $162,100 for 5 to 8, counting everyone who will live in the home after small deductions. The home must also be in a USDA eligible area; the USDA eligibility lookup checks both.
What is the property tax rate in Panama City Beach?
Panama City Beach's 2025 total property tax rate is 10.9139 mills, per Bay County's 2025 final millage filing — about $1,091 for every $100,000 of taxable value. The city levies no property tax of its own; Panama City totals 15.7938.
Data verified as of October 2026.