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	.00052470	2009
CITY-NOMA	.00111410	2009
COUNTY	.00950000	2009
NORTHWEST FL WATER	.00004500	2009
SCHOOL-LOCAL BRD	.00099800	2009
SCHOOL-STATE LAW	.00528800	2009