Taxes are levied in Liberty 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 OF BRISTOL	.00300000	2011
LIBERTY COUNTY	.01000000	2011
NORTHWEST WATER MGMT	.00004000	2011
SCHOOL DISC.	.00224800	2011
SCHOOL LRE	.00555200	2011