Taxes are levied in Holmes County by the taxing authorities empowered to do so by the State Legislature.  The value of each real estate and tangible personal property is established by the County Property Appraiser.  The Board of County Commissioners set the millage or rate of taxation for the county; the School Board for the schools; the city council for each municipality.  The governing bodies of other independent special taxing districts and authorities set the millage rates for those areas.

Listed below are the millage rates

Description	Rate	Year
CITY-ESTO	.00049060	2007
CITY-NOMA	.00116070	2007
COUNTY	.00950000	2007
NORTHWEST FL WATER	.00004500	2007
SCHOOL-LOCAL BRD	.00076000	2007
SCHOOL-STATE LAW	.00448500	2007