The half-cent sales taxes: what was promised, what got built
Bay County has two extra half-cent sales taxes that voters approved: one for roads and infrastructure, one for school buildings. Here is every infrastructure project on the county's map, and what we could find about the school tax.
How the half-cent taxes work
- Everyone who shops here pays. Each adds half a cent to every dollar of taxable purchases in Bay County, including purchases by tourists.
- Voters set the rules. The infrastructure tax started January 2017 and voters extended it in November 2024 through 2036. The school tax runs through 2030.
- It can only build things. The infrastructure money goes to roads, bridges, dirt-road paving, drainage and safety projects. The school money goes to school construction, renovation, security and technology.
- The county and cities split the infrastructure tax by a state formula based on population.
Infrastructure projects on the county map
From the county's sales tax project map service. Status comes from each project's "percent complete" field, which the county maintains; some records haven't been updated in years. Road projects are shown at the middle of the segment. bayhalfcent.com
The county's share, year by year
Surtax received, grants and spending on the county's program| Year | Surtax received | Grants | Spent |
|---|---|---|---|
| FY2017 | $9.4M | $112K | $860K |
| FY2018 | $12.5M | $4.9M | $2.3M |
| FY2019 | $14.3M | $4.0M | $4.7M |
| FY2020 | $13.6M | $5.7M | $20.9M |
| FY2021 | $17.6M | $1.3M | $19.8M |
| FY2022 | $19.5M | $1.2M | $17.7M |
| FY2023 | $19.8M | $4.4M | $12.7M |
| FY2024 | $14.8M | $2.3M | $15.3M |
How the tax is split
| Bay County BOCC | 59.7% |
|---|---|
| Panama City | 13.9% |
| Lynn Haven | 8.0% |
| Panama City Beach | 7.2% |
| Callaway | 5.6% |
| Springfield | 3.4% |
| Parker | 1.7% |
| Mexico Beach | 0.5% |
State formula shares, local FY2027. Source
Corrected Oct 22, 2024. FY2024 is partial (through June 2024; expenditures as of Oct 21, 2024). Totals: surtax $121,464,946; grants $23,884,426; expenditures $94,297,730; future projects $51,051,642. County program only. Fund 102 actual capital outlay FY2024 $13,171,505 and FY2025 $17,598,350 (budget books). Source
Big projects
- Philip Griffitts Sr. Parkway Phase II (SR 28), 2.4 miles to Nautilus St: completed (opened May 2021), $16.0M total, $3.5M from the surtax. Source
- East Avenue (CR 389) bridge over Watson Bayou, Millville: completed (2020 partnership), $2.9M total. FDOT covered 75% Source
- Jenks Avenue widening, Baldwin Rd to SR 390: completed (early 2022), $11.8M total. surtax + FDOT grants Source
- C.R. 2297 / Cooks Bayou bridge + Old Allanton Road: completed (Feb 2020), $8.0M total. 'more than $8 million'; surtax + grants Source
- Thomas Drive mill & resurface, Joan Ave to Bristol St (~3.1 mi): completed (Aug 2021), $8.1M total. Source
- County road resurfacing program since 2017: ongoing, $39.3M from the surtax. ~$39.3M to resurface 100+ miles; ~$17.9M to pave 30.5+ miles of dirt roads Source
- bayhalfcent.com headline totals: status not stated. Completed projects worth over $100 million; projects under construction/design worth $32 million; county program only. Source
The school half-cent
Collected by Bay District Schools
| FY2016 | $20.1M |
|---|---|
| FY2017 | $21.5M |
| FY2018 | $21.1M |
| FY2019 | $23.2M |
| FY2020 | $23.1M |
| FY2021 | $26.1M |
| FY2022 | $31.9M |
| FY2023 | $33.5M |
| FY2024 | $33.3M |
| FY2025 | $34.1M |
From the district's audited statements (school years end June 30).
Projects tied to the tax by a source
- Patronis Elementary full renovation: completed (scheduled May 26 - early Aug 2023), about $10.0M. Source
- Tommy Smith Elementary new classroom building: completed (occupied early 2025). Source
- Merritt Brown Middle School new classroom building: completed (occupied early 2025). Source
The 2018 referendum project lists (Elementary, Middle, High, Combination, Special Purpose, Charter) are published as images on bay.k12.fl.us/half-cent, which blocks automated access. They were not transcribed. The district had $107.9M in construction contracts open at June 30, 2025, paid from all sources, not only the surtax. Source
Gaps
- Countywide infrastructure-surtax collections (county + cities) are not published separately. EDR's series combines the infrastructure and school surtaxes.
- No Citizens Oversight Committee reports or minutes for the infrastructure surtax were found online, and no OPPAGA/independent performance audit for Bay County's 2024 referendum appears on OPPAGA's contracted-reviews page.
- City-level surtax spending (Panama City, Lynn Haven, PCB, etc.) was not compiled. City project status comes only from the county GIS layer.
- Bay District Schools' half-cent page and budget PDFs block automated access. The promised 2018 school project list and per-project school surtax costs were not retrieved. Few school projects could be tied to surtax funding by a source.
- School 'Local sales taxes' for FY2016-FY2017 come from the FY2017 Auditor General audit, and FY2018-FY2025 from the district financial statements filed with the Auditor General. No FY2026 figure is available yet.