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Collier County Clerk of the Circuit Court
Board Minutes & Records Department
3299 Tamiami Trail East, Suite 401
Naples, FL 34112
Phone: (239) 252-1029, -7240, -8399, -8406, -8411
Fax: (239) 252-8408
Email: Value Adjustment Board

 

 

Value Adjustment Board

The Clerk of the Circuit Court and Comptroller serves as the Clerk to the Value Adjustment Board (VAB). The VAB is an independent forum for property owners to appeal their property value or a denial of an exemption, classification, or tax deferral.

The Collier County VAB consists of 2 County Commissioners, 1 County School Board member, 1 County Homestead Citizen member (and alternate) and 1 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: property valuation and denials of exemptions, classifications, deferrals, and change of ownership or control determinations. The Special Magistrates provide recommended decisions to the VAB. The VAB makes all final decisions. 

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

Phone(s): (239) 252-1029, -7240, -8399, -8406, -8411

Fax: (239) 252-8408

Email: vabclerk@collierclerk.com

 

Timeframes to File a VAB Petition

The DEADLINE for filing a petition for the 2025 VAB session with the Collier County VAB was September 12, 2025.

If you wish to file late, you must provide a good cause statement and any related documentation to explain why you are filing late. Your good cause will be considered by the VAB attorney. The VAB attorney will determine whether to accept or reject your petition. You will be notified within 5 days of the VAB attorney’s decision. Regardless of the decision, the filing fee is non-refundable.

The 2025 VAB session has completed petition hearings as of Tuesday, March 3, 2026.

The 2025 VAB session final meeting is scheduled for Monday, March 30, 2026 at 9:30 A.M.

Petition Due Date
Assessment Appeal Within 25 days after the property appraiser mails your Notice of Proposed Property Taxes (TRIM notice).
Exemption or Classification Appeal Within 30 days after the property appraiser mails the denial notice. The property appraiser must mail all denial notices by July 1.
Tax Deferral Appeal Within 30 days after the tax collector mails the denial notice.
Portability Appeal Within 25 days after the property appraiser mails your TRIM notice.
Change of Ownership or Control Appeal Within 25 days after the property appraiser mails your TRIM notice.

Note: In mid-August, the Collier County Property Appraiser will send to property owners (via U.S. Mail) a Notice of Proposed Property Taxes, also called a Truth in Millage (TRIM) notice.

For more information, please call the Value Adjustment Board Administration Office at the phone numbers listed above, or the Property Appraiser’s Office at (239) 252-8141.

 

Information

Florida Administrative Code (F.A.C.)

Fees

Fee Type Amount
Microfilm copy of any document (per page) $1.00
Certification of any document (per complete document) $2.00
Audio Tape – copy (per audio tape) $5.00
Video Tape – copy (per video tape) $10.00
CD/DVD (per disk) $10.00
Lobbyist Registration – Annual Registration (Oct thru Sept) $25.00
Filing Fee for most VAB Petition types (per petition/per parcel) $50.00
Filing Fee for VAB Transfer of Homestead Assessment (Portability) $15.00
Hard copy of any document (per page) $1.00

FAQs

Can I file a petition regarding my proposed property taxes?

Petitions are filed in the BMR office and require a filing fee of $50.00 per petition/per parcel for most petition types. However, transfer of homestead assessment (portability) petitions are $15.00 per petition.

What County agencies are involved with the VAB process?

  • Board of County Commissioners
  • School Board
  • Property Appraiser
  • Clerk of Courts
  • Tax Collector