[{"government":"Bay County (Board of County Commissioners)","area":"Countywide developed parcels (roll does not identify city vs unincorporated; FAQ does not limit it to unincorporated)","name":"Stormwater utility fee - residential (levy code STWR)","category":"stormwater","how_charged":"Flat $40 per developed residential parcel; each condominium unit is a separate residential property; DOR land use 1,2,4,5,50. Exempt: qualified senior, disabled veteran and disabled-person homesteads, community cemeteries.","rate":"$40.00 per residential unit per year","residential_single_family_amount":40.0,"fiscal_year":"FY2025-26 (2025 roll); rate in place since 2006 roll","source_url":"https://www.baycountyfl.gov/m/faq?cat=30","gov_id":"county","date_start":"2025-10-01","date_end":"2026-09-30","date_precision":"fiscal_year"},{"government":"Bay County (Board of County Commissioners)","area":"Countywide developed commercial parcels","name":"Stormwater utility fee - commercial (levy code STWC)","category":"stormwater","how_charged":"Flat $200 per developed commercial parcel","rate":"$200.00 per parcel per year","residential_single_family_amount":null,"fiscal_year":"FY2025-26 (2025 roll)","source_url":"https://www.baycountyfl.gov/m/faq?cat=30","gov_id":"county","date_start":"2025-10-01","date_end":"2026-09-30","date_precision":"fiscal_year"},{"government":"Bay County (Board of County Commissioners)","area":"Unincorporated Bay County fire MSTU","name":"MSTU - Fire Services (ad valorem, NOT a non-ad valorem assessment)","category":"fire","how_charged":"Ad valorem millage on taxable value: 1.3800 mills for FY2026. Listed here because unincorporated fire is funded by millage, not a per-unit assessment; no county fire NAV appears on the 2025 NAV roll.","rate":"1.3800 mills ($1.38 per $1,000 taxable value)","residential_single_family_amount":null,"fiscal_year":"FY2025-26","source_url":"https://www.baycountyfl.gov/DocumentCenter/View/18735/FY-2026-Final-Budget-Hearing-Presentation-09-16-2025","gov_id":"county","date_start":"2025-10-01","date_end":"2026-09-30","date_precision":"fiscal_year"},{"government":"Bay County (Board of County Commissioners)","area":"Specific subdivisions (street lighting MSBUs)","name":"Street lighting assessments (levy codes ALSL1 and BOCA)","category":"street lighting","how_charged":"Flat per parcel within each lighting unit (ALSL1 $60.00 x 43 parcels; BOCA $27.00 x 33 parcels). DOR county total for Lighting = $3,471. Unit names not decoded from public listing.","rate":"ALSL1 $60.00/parcel; BOCA $27.00/parcel","residential_single_family_amount":null,"fiscal_year":"FY2025-26 (2025 roll)","source_url":"https://floridarevenue.com/property/dataportal/Documents/PTO%20Data%20Portal/Tax%20Roll%20Data%20Files/NAV/2025/NAV%20D/NAVD132506.TXT","gov_id":"county","date_start":"2025-10-01","date_end":"2026-09-30","date_precision":"fiscal_year"},{"government":"Bay County (Board of County Commissioners)","area":"Specific parcels","name":"Road improvement assessment (levy code OERR)","category":"road improvement","how_charged":"Flat $165.68 per parcel, 7 parcels","rate":"$165.68/parcel","residential_single_family_amount":null,"fiscal_year":"FY2025-26 (2025 roll)","source_url":"https://floridarevenue.com/property/dataportal/Documents/PTO%20Data%20Portal/Tax%20Roll%20Data%20Files/NAV/2025/NAV%20D/NAVD132506.TXT","gov_id":"county","date_start":"2025-10-01","date_end":"2026-09-30","date_precision":"fiscal_year"},{"government":"Bay County (Board of County Commissioners) - per DOR classification","area":"20 parcels","name":"Levy code PPCD (DOR function: community development/redevelopment)","category":"special district / community development","how_charged":"Parcel-specific amounts ($1,003.38 to $199,609.02); total $1,013,419.22. Code likely refers to the Pier Park Community Development District (Panama City Beach) - NOT confirmed; DOR files it under the county.","rate":"varies by parcel","residential_single_family_amount":null,"fiscal_year":"FY2025-26 (2025 roll)","source_url":"https://floridarevenue.com/property/dataportal/Documents/PTO%20Data%20Portal/Tax%20Roll%20Data%20Files/NAV/2025/NAV%20D/NAVD132506.TXT","gov_id":"county","date_start":"2025-10-01","date_end":"2026-09-30","date_precision":"fiscal_year"},{"government":"Bay County (Board of County Commissioners)","area":"Individual parcels","name":"Liens / other (levy codes LIEN, PCN)","category":"other (liens, lot clearing etc.)","how_charged":"Parcel-specific; LIEN 241 parcels $312,691.90; PCN 17 parcels $22,155.28. DOR county 'Other' total $334,847.","rate":"varies","residential_single_family_amount":null,"fiscal_year":"FY2025-26 (2025 roll)","source_url":"https://floridarevenue.com/property/dataportal/Documents/PTO%20Data%20Portal/Tax%20Roll%20Data%20Files/NAV/2025/NAV%20D/NAVD132506.TXT","gov_id":"county","date_start":"2025-10-01","date_end":"2026-09-30","date_precision":"fiscal_year"},{"government":"City of Panama City","area":"City of Panama City","name":"Fire service assessment (levy code PCF)","category":"fire","how_charged":"By property type: homesteaded residential dwelling unit $150 (maximum); non-homestead residential (e.g., rentals) $300 per unit; vacant land $24.51 per parcel (FY2024-25 figure, matches 2025 roll); commercial/non-residential by building square footage and fire-response factors (per-sq-ft rates not found).","rate":"$150 homestead unit / $300 non-homestead unit / $24.51 vacant parcel","residential_single_family_amount":{"homestead":150.0,"non_homestead":300.0},"fiscal_year":"FY2025-26 (rates held flat from FY2024-25)","source_url":"https://www.wjhg.com/2025/09/10/updated-fire-service-assessment-passed/","gov_id":"pc","date_start":"2025-10-01","date_end":"2026-09-30","date_precision":"fiscal_year"},{"government":"City of Panama City Beach","area":"City of Panama City Beach","name":"Fire service assessment (levy code PBF)","category":"fire","how_charged":"Two tiers: Tier 1 per $1,000 of improvement value (Property Appraiser) + Tier 2 flat per tax parcel. Noticed MAXIMUM FY2025-26 rates: $0.78 per $1,000 improvement value + $95.66 per parcel (4% over FY2024-25).","rate":"$0.78/$1,000 improvement value + $95.66/parcel (noticed maximum)","residential_single_family_amount":null,"fiscal_year":"FY2025-26","source_url":"https://www.pcbfl.gov/about-us/fiscal-year-2024-25-special-assessment-info","gov_id":"pcb","date_start":"2025-10-01","date_end":"2026-09-30","date_precision":"fiscal_year"},{"government":"City of Panama City Beach","area":"City of Panama City Beach","name":"Stormwater management assessment (levy code PBSW)","category":"stormwater","how_charged":"Tier 1 per $1,000 improvement value + Tier 2 per parcel. Noticed MAXIMUM FY2025-26: $0.49 per $1,000 improvement value + $48.30 per parcel.","rate":"$0.49/$1,000 improvement value + $48.30/parcel (noticed maximum)","residential_single_family_amount":null,"fiscal_year":"FY2025-26","source_url":"https://www.pcbfl.gov/about-us/fiscal-year-2024-25-special-assessment-info","gov_id":"pcb","date_start":"2025-10-01","date_end":"2026-09-30","date_precision":"fiscal_year"},{"government":"City of Panama City Beach","area":"Front Beach Road Community Redevelopment Area only","name":"Front Beach Road CRA assessment (levy code PBCRA)","category":"special district / CRA","how_charged":"Category A $38.95 per parcel flat; Category B weighted: $0.009 per heated/AC sq ft (60%), $0.04 per $1,000 improvement value (30%), $0.06 per $1,000 land value (10%). Noticed maximum FY2025-26.","rate":"$38.95 per parcel (Category A) or weighted by building size and value (Category B)","residential_single_family_amount":null,"fiscal_year":"FY2025-26","source_url":"https://www.pcbfl.gov/about-us/fiscal-year-2024-25-special-assessment-info","gov_id":"pcb","date_start":"2025-10-01","date_end":"2026-09-30","date_precision":"fiscal_year"},{"government":"City of Lynn Haven","area":"City of Lynn Haven","name":"Stormwater assessment (levy code LN)","category":"stormwater","how_charged":"Per equivalent billing unit (1 unit = 3,900 sq ft impervious area); vacant land 0.28 units. Adopted Aug 2021 at about $139 per unit. FY2025-26 per-unit rate not found; FY2026 budget carries $2,652,000 non-ad valorem stormwater revenue.","rate":"about $139 per unit (2021 adoption); current per-unit rate not located","residential_single_family_amount":null,"fiscal_year":"FY2025-26 (2025 roll)","source_url":"https://floridarevenue.com/property/dataportal/Documents/PTO%20Data%20Portal/Tax%20Roll%20Data%20Files/NAV/2025/NAV%20D/NAVD132506.TXT","gov_id":"lh","date_start":"2025-10-01","date_end":"2026-09-30","date_precision":"fiscal_year"},{"government":"City of Springfield","area":"City of Springfield","name":"Fire assessment (levy code SF)","category":"fire","how_charged":"Not documented in a located resolution. 2025 roll: most common bill $146.57 (721 parcels); median $207.40; amounts vary by parcel.","rate":"not located","residential_single_family_amount":null,"fiscal_year":"FY2025-26 (2025 roll)","source_url":"https://floridarevenue.com/property/dataportal/Documents/PTO%20Data%20Portal/Tax%20Roll%20Data%20Files/NAV/2025/NAV%20D/NAVD132506.TXT","gov_id":"sp","date_start":"2025-10-01","date_end":"2026-09-30","date_precision":"fiscal_year"},{"government":"City of Callaway / City of Springfield","area":"Individual parcels","name":"Other (levy codes CN - Callaway, SN - Springfield; likely liens)","category":"other","how_charged":"Parcel-specific: CN 3 parcels $24,315.34; SN 2 parcels $14,079.83 (DOR municipal 'Other' total $38,395).","rate":"varies","residential_single_family_amount":null,"fiscal_year":"FY2025-26 (2025 roll)","source_url":"https://floridarevenue.com/property/dataportal/Documents/PTO%20Data%20Portal/Tax%20Roll%20Data%20Files/NAV/2025/NAV%20D/NAVD132506.TXT","gov_id":null,"date_start":"2025-10-01","date_end":"2026-09-30","date_precision":"fiscal_year"},{"government":"Lake Powell Residential Golf Community Development District (independent special district)","area":"Wild Heron, unincorporated Bay County (about 724 acres)","name":"CDD assessments (levy code LPWH1)","category":"special district (CDD)","how_charged":"Per-lot CDD assessment; 2025 roll 560 parcels, median $2,219.01, range $1,674.32-$28,428.27.","rate":"varies by lot/product","residential_single_family_amount":null,"fiscal_year":"FY2025-26 (2025 roll)","source_url":"https://floridarevenue.com/property/dataportal/Documents/PTO%20Data%20Portal/Tax%20Roll%20Data%20Files/NAV/2025/NAV%20D/NAVD132506.TXT","gov_id":"lake_powell_cdd","date_start":"2025-10-01","date_end":"2026-09-30","date_precision":"fiscal_year"},{"government":"Independent special district (unidentified, code SB)","area":"140 parcels","name":"Levy code SB (DOR function: community development)","category":"special district","how_charged":"Parcel amounts $788.13-$16,068.27; median $1,418.64.","rate":"varies","residential_single_family_amount":null,"fiscal_year":"FY2025-26 (2025 roll)","source_url":"https://floridarevenue.com/property/dataportal/Documents/PTO%20Data%20Portal/Tax%20Roll%20Data%20Files/NAV/2025/NAV%20D/NAVD132506.TXT","gov_id":null,"date_start":"2025-10-01","date_end":"2026-09-30","date_precision":"fiscal_year"},{"government":"Independent special districts (unidentified, codes PW, WMH)","area":"PW 30 parcels; WMH 55 parcels","name":"Lighting assessments (DOR function: lighting)","category":"street lighting","how_charged":"Flat per parcel: PW $141.00; WMH $92.00. DOR ISD lighting total $9,290.","rate":"PW $141.00; WMH $92.00","residential_single_family_amount":null,"fiscal_year":"FY2025-26 (2025 roll)","source_url":"https://floridarevenue.com/property/dataportal/Documents/PTO%20Data%20Portal/Tax%20Roll%20Data%20Files/NAV/2025/NAV%20D/NAVD132506.TXT","gov_id":null,"date_start":"2025-10-01","date_end":"2026-09-30","date_precision":"fiscal_year"},{"government":"Independent special district (unidentified, code TWIN)","area":"20 parcels","name":"Levy code TWIN (DOR function: other)","category":"other","how_charged":"Flat $99.45 per parcel","rate":"$99.45","residential_single_family_amount":null,"fiscal_year":"FY2025-26 (2025 roll)","source_url":"https://floridarevenue.com/property/dataportal/Documents/PTO%20Data%20Portal/Tax%20Roll%20Data%20Files/NAV/2025/NAV%20D/NAVD132506.TXT","gov_id":null,"date_start":"2025-10-01","date_end":"2026-09-30","date_precision":"fiscal_year"}]