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	.00050510	2011
CITY-NOMA	.00110900	2011
COUNTY	.00966050	2011
NORTHWEST FL WATER	.00004000	2011
SCHOOL-LOCAL BRD	.00074800	2011
SCHOOL-STATE LAW	.00547800	2011