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Bay County

The County Commission sets the countywide property tax, runs county roads, utilities, parks, libraries and emergency services, and funds the five elected county officers.

Data updated Oct 20, 2026
Residents199,9502025 state estimate
Budget$734.5MAdopted Sept 16, 2025 · $3,673 per resident
New budget$789.1MFY2027 · final hearing held
Property tax rate5.4362 mills$544 per $100,000 of taxable value
Debt$281.4M$1,407 per resident · FY2024
Employees835full-time equivalent

Who's in charge

Non-charter county; 5-member commission with appointed county manager (Ch. 125 F.S.)

Elected

  • District 1Daniel RaffieldVice Chairman per commission pageuntil Nov 2028
  • District 2Robert Carrollseat on 2026 ballotuntil Nov 2026
  • District 3Doug Crosbyuntil Nov 2028
  • District 4Doug Moorestepped down as chairman Nov 18, 2025. not seeking re-election. seat on 2026 ballotuntil Nov 2026
  • District 5Clair PeaseChairman per commission pageuntil Nov 2028

Appointed staff

  • County ManagerJoel Schubert
  • Deputy County ManagerKeith Bryant

Top pay

  • Sheriff$240,075Tommy Ford FY2026-27
  • Sheriff$238,643Tommy Ford FY2025-26
  • Tax Collector$199,754William (Chuck) Perdue FY2026-27
  • Superintendent of Schools$199,754Mark McQueen FY2026-27
  • Tax Collector$198,466William (Chuck) Perdue FY2025-26

Website · Contact · All officials

Money in, money out

Adopted Sept 16, 2025 budget · general fund $281.7M

Where the money comes from

Property taxes$164.0M
Special assessments & impact fees (incl. $26.0M hospital LPPF assessment)$26.3M
Fund balance carried forward$26.0M
Charges for services (incl. city/school contracts for Sheriff services)$22.3M
Sales taxes (local government half-cent)$18.7M
Miscellaneous (incl. EMS supplemental and VOCA reimbursements)$7.9M
State revenue sharing$6.3M
Federal & state grants$6.0M
Transfers, constitutional officers' excess fees & reserve release$1.7M
Fines & court-related fees$1.7M
Other state-shared taxes & licenses (pari-mutuel, beverage, mobile home, etc.)$504K
Interest$200K
Licenses & permits$4K

What the general fund pays for

Sheriff / law enforcement$43.6M
Human services (incl. $26.0M hospital LPPF payments)$37.0M
Transfers out (mostly $32.0M to Transportation/roads fund)$34.4M
Jail operations (Sheriff-run)$30.8M
Emergency medical services$30.6M
Constitutional officers (Property Appraiser, Tax Collector, Supervisor of Elections, Clerk)$20.0M
Administration & general government$19.4M
Emergency management, code enforcement, animal control, medical examiner & public-safety debt$18.9M
Cash reserves$18.2M
Parks & recreation$13.0M
Courts & judicial support$5.4M
Economic environment (incl. $4.9M to CRAs other than Front Beach)$5.2M
Libraries$4.1M
Reserves (budgeted contingency)$1.0M

The countywide general millage stayed at 5.4362 mills for FY2026, the same rate since FY2024. FY2021 through FY2023 used 4.4362 mills; the FY2024 budget raised it by 1.0 mill. Source

Commissioners turned down a staff proposal to raise the fire MSTU rate slightly and kept it at 1.38 mills. Part of the cost of new fire apparatus will come from reserves instead, and a Tourist Development Council partnership helps pay for lifeguards. Source

Bay County FY 2026 Final Budget Commissioners' Book (Sept 16, 2025); FY 2026 Final Budget Revenue Detail Report; FY 2026 Final Budget Hearing Presentation Related: baycountyfl.gov · Compare every government's budget · Budget explorer

Property tax rate

Mills: dollars per $1,000 of taxable value
Tax year 20204.4362
Tax year 20214.4362
Tax year 20224.4362
Tax year 20235.4362
Tax year 20245.4362
Tax year 20255.4362

The tick on each bar is the rolled-back rate, the rate that would bring in the same money as the year before. The latest rate is above it, so the city takes in more from existing property than the year before. See your full tax bill

Debt

FY2024 (year ended 2024-09-30) - FY2025 audit not yet filed with Auditor General

$281.4M owed — about $1,407 per resident. Matches the county's Schedule 11 'Ratios of Outstanding Debt' ($1,435 per capita). Governmental: bonds from direct placement $20,261,000; notes from direct borrowings $182,029,699; leases $1,728,798; SBITAs $1,191,776; finance purchases $2,136,645. Business-type (wholesale water, retail water/wastewater, solid waste): revenue bonds $38,885,000 + premium $2,771,127; direct-placement bond $17,793,000; notes $13,757,903; finance purchases $113,239; SBITAs $720,562. Excludes compensated absences ($7,927,921), self-insured losses ($1,475,542), landfill closure/postclosure ($19,341,711), pension and OPEB.

Kind of debtOwed
Revenue bonds$76,939,000
Bond premium$2,771,127
Notes and loans$195,787,602
Leases$1,728,798
Software subscriptions (SBITAs)$1,912,338
Financed purchases$2,249,884

Audited financial statements · All local debt

What the auditors found

FY2024: 4 findings · FY2023: 2 findings · FY2022: 3 findings
  1. Lack of Documented Review of Required Quarterly Reports (federal, AL 97.036 FEMA Public Assistance)

    3 of 40 quarterly FEMA (Hurricane Michael) reports prepared by the county's consultant did not match approved expenses and support. There was no documented county review before the consultant submitted them. Material weakness; no questioned costs.

  2. Ineligible Expenses Approved for Reimbursement (federal, AL 97.083 SAFER fire staffing grant)

    Two of three reimbursement requests tested included ineligible payroll costs approved by the grant administrator. The federal grantor caught them and paid only eligible costs. Material weakness; no questioned costs.

  3. Material audit adjustments (Bay County financial statements)

    Material adjustments were needed for the financial statements to meet GAAP because county controls did not catch them in time. Material weakness.

  4. Material adjustments - Bay County Property Appraiser

    The Property Appraiser's office needed material adjustments to cash and accounts payable, and a check was improperly dated in its records. Material weakness.

FY2024 audit · All audit findings

How they voted

61 money votes recorded · 1 split (2%)

Most recent split votes

  1. Aug 6, 2024 · 4-1
    Dropped M.B. Miller Pier parking fee for county residents

    Voted no: Clair Pease

All Bay County votes, by member

Contracts

137 major contracts since October 2022 · $299.3M

Largest

  • Weeks Marine, Inc. · $27.2M Contract 24-45, Mexico Beach beach restoration project (2024-08-20) Source
  • A.C. Schultes of Florida, Inc. · $16.4M Contract 25-04, North Bay underground injection control wells (Utility Services) (2025-03-18) Source
  • Not named in agenda recommendation · $14.3M Purchase of 12 fire apparatus (4 brush trucks, 4 pumper tankers, 1 rescue pumper, 2 tower trucks, 1 heavy rescue), not to exceed (2026-01-21) Source

All Bay County contracts

Projects, recovery and bills

Sales tax projects618 of 714completed · 26 in progress · map
Hurricane Michael$319.0MFEMA rebuilding money, 80 projects · details
Typical utility bill$120.70a month at 5,000 gallons, garbage not included · compare

Upcoming meetings

  • 2026-11-03 09:00 Bay County Board of County Commissioners Meeting
  • 2026-11-17 09:00 Bay County Board of County Commissioners Meeting
  • 2026-11-17 13:30 Planning Commission Meeting
  • 2026-12-01 09:00 Bay County Board of County Commissioners Meeting
  • 2026-12-15 09:00 Bay County Board of County Commissioners Meeting

All meetings

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