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Collier County Clerk of the Circuit Court
Board Minutes & Records Department
3299 Tamiami Trail East, Ste. 401
Naples, FL 34112-5746
Phone: (239) 252-7240
Phone: (239) 252-8406
Email: Value Adjustment Board


Value Adjustment Board

The Clerk of the Circuit Court serves as the Clerk to the Value Adjustment Board (VAB).

The VAB consists of 2 County Commissioners, 1 Collier County School Board member, 1 Collier County Homestead Citizen member (and alternate) 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

Office Location Map

Tel: (239) 252-7240
Tel: (239) 252-8406
Fax: (239) 252-8408
Email: vabclerk@collierclerk.com

Legal Notice:

Attention Property Owners

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. Property owners who disagree with any of the following found in the TRIM notice have 25 calendar days from the mailing of the TRIM notice to file a petition to appeal with the Value Adjustment Board:

  • The property appraiser’s assessment of the property’s value
  • A denial of an application for an exemption, such as homestead, veterans, or senior citizen
  • A denial of an application for property classification, such as agricultural or historic
  • A denial of an application for tax deferral
  • A determination that a change of ownership or control, or a qualifying improvement has occurred

For more information, call the Value Adjustment Board Administration Office at (239) 252-7240 or (239) 252-8406, or the Property Appraiser’s Office at (239) 252-8141.





Can I file an appeal to my proposed property taxes?
The VAB process begins following the mailing of the Truth in Millage Notice (TRIM) by the Property Appraiser’s Office in August of each year. Petitions are filed in the BMR office and requires a $15 filing fee per petition filed.

What County agencies are involved with the VAB process?
BCC, School Board, Property Appraiser, Clerk, and Tax Collector.


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