Value Adjustment Board


Separate lists maintained by the Bay County Property Appraiser of all applicants for exemption who have had their applications for exemption wholly or partially approved or who have had their applications for exemption denied is available to the public at 860 West 11th Street Panama City, FL 32401 between the hours of 8 a.m. to 5 p.m. The lists include applicants for the following exemptions or classifications:

  • Aquaculture property
  • Agricultural property
  • Homestead - all categories
  • Certain permanently and totally disabled veterans
  • Disabled veterans confined to wheelchairs
  • Permanently and totally disabled persons
  • Renewable energy sources
  • Charitable, religious, scientific or literary uses and additional exemptions relating thereto
  • Educational property
  • Property owned and used by labor organizations
  • Certain agreements with local governments for use of public property
  • Economic development
  • Not-for-Profit sewer and water company property
  • Widows and blind persons
  • Tangible personal property

Any taxpayer may bring an action to contest a tax assessment pursuant to F.S 194.171