{"id":5104,"date":"2021-12-06T12:16:46","date_gmt":"2021-12-06T17:16:46","guid":{"rendered":"https:\/\/collierclerk.com\/?page_id=5104"},"modified":"2026-03-23T13:46:33","modified_gmt":"2026-03-23T17:46:33","slug":"value-adjustment-board","status":"publish","type":"page","link":"https:\/\/app.collierclerk.com\/collierclerkcom\/board-records-vab\/value-adjustment-board\/","title":{"rendered":"Value Adjustment Board"},"content":{"rendered":"\n\n\n
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Value Adjustment Board<\/h1>\n

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.<\/p>\n

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\u2019s 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.\u00a0<\/p>\n

This is done in accordance with Florida Statute Chapter 194 <\/a>.<\/p>\n

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VAB Session 2025 New Legislation and Changes That Will Impact Petitioners<\/span><\/h2>\n

House Bill 7031 (2025) – The Florida Senate<\/a><\/p>\n

Florida Department of Revenue – Tax Law Library<\/a><\/p>\n

\u00a0 \u00a0 \u00a0Specifically See PTO BUL (Bulletin) 25-01 through 25-19<\/em><\/p>\n

Local Rules & Evidence Exchange, R. 08\/25<\/a><\/p>\n

VAB Telephonic Hearings Request and Procedure, R. 08\/25<\/a><\/p>\n

PT-902020 – Value Adjustment Board Calendar, R. 08\/25<\/span><\/a><\/p>\n

PT-101 – Taxpayer Guide on Petitions to the Value Adjustment Board, R. 08\/25<\/span><\/a><\/p>\n<\/div>\n

Mailing Addresses<\/strong><\/span><\/h2>\n

Collier County Clerk of the Circuit Court<\/strong>
\nBoard Minutes & Records Department<\/strong><\/p>\n

3299 Tamiami Trail East, Ste. 401
\nNaples, FL 34112-5746<\/p>\n

Phone(s): <\/strong>(239) 252-1029, -7240, -8399, -8406, -8411<\/p>\n

Fax: <\/strong>(239) 252-8408<\/p>\n

Email:<\/strong> vabclerk@collierclerk.com<\/a><\/p>\n

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Timeframes to File a VAB Petition<\/strong><\/span><\/h2>\n
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The DEADLINE <\/strong>for filing a petition for the 2025 VAB session<\/strong> with the Collier County VAB was September 12, 2025<\/u><\/strong>.<\/p>\n

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<\/strong>.<\/p>\n

The 2025 VAB session has completed petition hearings as of Tuesday, March 3, 2026.<\/strong><\/p>\n

The 2025 VAB session final meeting is scheduled for Monday, March 30, 2026 at 9:30 A.M.<\/strong><\/p>\n<\/div>\n\n\n\n\n\n\n\n\n
Petition<\/strong><\/td>\nDue Date<\/strong><\/td>\n<\/tr>\n
Assessment Appeal<\/td>\nWithin 25 days after the property appraiser mails your Notice of Proposed Property Taxes (TRIM notice).<\/td>\n<\/tr>\n
Exemption or Classification Appeal<\/td>\nWithin 30 days after the property appraiser mails the denial notice. The property appraiser must mail all denial notices by July 1.<\/td>\n<\/tr>\n
Tax Deferral Appeal<\/td>\nWithin 30 days after the tax collector mails the denial notice.<\/td>\n<\/tr>\n
Portability Appeal<\/td>\nWithin 25 days after the property appraiser mails your TRIM notice.<\/td>\n<\/tr>\n
Change of Ownership or Control Appeal<\/td>\nWithin 25 days after the property appraiser mails your TRIM notice.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

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<\/a>.<\/p>\n

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Information<\/strong><\/span><\/h2>\n