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The Clerk of the Circuit Court serves as the Clerk to the Value Adjustment Board (VAB), which is the process whereby property owners can appeal their tax assessments.

The VAB consists of 2 County Commissioners, 1 Collier County School Board member, 1 Collier County Homestead Citizen member and 1 Collier County Business Citizen member. Collier County’s VAB is required to contract Special Magistrates, based on population size, to hear the various types of petition appeals including: Exemption/Classifications, Tangible Personal Property, Residential Property Tax Appeals and Commercial Property Tax Appeals.

This is done in accordance with Florida Statute Chapter 194.

Mailing Addresses:
Collier County Clerk of the Circuit Court
Board Minutes & Records Department
3299 Tamiami Trail East,  Ste. 401
Naples, FL  34112-5746

Clerk of the Circuit Court
Board Minutes & Records Department
PO Box 413044
Naples, FL 34101-3044

Department Street Mailing Addresses 
Office Location Map
Tel:   (239) 252-7240
Fax:   (239) 252-8408
Email:   VAB Clerk
Legal Notice:
VAB Organizational Meeting Notice
Special Magistrate Applicants
VAB Uniform Pol & Proc Manual
VAB Forms
Florida Department of Revenue - Property Tax Oversight Program
Value Adjustment Board Guide
VAB History: 2015 thru 2020
VAB - Other Legal Resources
VAB - Reference Materials
Florida Statutes
Collier County Property Appraiser
Collier County Tax Collector
Click here for Fee information
Click here for Form Information
Click here for FAQ information

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This website is maintained by the Collier County Clerk of the Circuit Court & Comptroller.
Copyright© 2013 - 2020 All Rights Reserved.
Collier County Clerk of the Circuit Court & Comptroller
3315 Tamiami Trail East, Ste. 102
Naples, FL 34112-5324