Ad Valorem Taxes/Non-Ad Valorem Taxes

Ad Valorem Taxes/Non-Ad Valorem Taxes

The ad valorem tax roll consists of real estate taxes, tangible personal property taxes and railroad taxes.

The property appraiser assesses the value of a property, and the Board of County Commissioners and other levying bodies set the millage rates. Using these figures, the property appraiser prepares the tax roll. Upon completion, the tax roll is then certified to the tax collector who prints and mails the tax notices. To ensure tax notices are received, the owner must immediately update any changes in the name and address with the property appraiser. In cases where the property owner pays via an escrow agent, the mortgage company should request the original tax notice, and the owner will receive a copy of the notice.

Tax notices are normally mailed on or before November 1 of each year, with a due date of March 31. Taxes that are not paid will become delinquent on April 1.

The following discounts apply for early payment:

• 4% discount if paid in November
• 3% discount if paid in December
• 2% discount if paid in January
• 1% discount if paid in February

Any changes to the tax toll, including name, address, location and/or assessed value, must be processed through the property appraiser’s office.

NON-AD VALOREM ASSESSMENTS

Non-ad valorem tax rolls are prepared by local governments and are certified to the tax collector’s office for collection. Non-ad valorem assessments are primarily assessments for paving services, storm water and solid waste collection and disposal. The collection of taxes, as well as the assessment, is in accordance with the rules and regulations of the Florida Department of Revenue and Florida Statutes. These charges are collected beginning November 1 each year and become delinquent April 1. Discounts are given for early payment.

2022 Bay County Millage Rates