The Collier County Property Appraiser has the responsibility to assess the value of any real and tangible properties for all Collier County citizens, including your homes. Once you receive your property’s assessed market value from a Truth in Millage (TRIM) notice, you may submit a protest to the County’s Value Adjustment Board (VAB) if you disagree with the initial appraisal.
Collier County’s VAB is administered by the Clerk & Comptroller’s Office, which is independent of the Property Appraiser’s Office. The Board is made up of five individuals: two from the county’s board of commissioners, one from the county’s school board, one homestead citizen member, and one business citizen member. The 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.
Typically, the deadline for filing a petition is in September. On December 16, 2022, Governor DeSantis signed a law providing a property tax refund for residential properties rendered uninhabitable for 30 days or more due to Hurricane Ian or Hurricane Nicole. The property owner must file an application, Form DR-5001, Application for Hurricane Ian or Hurricane Nicole Tax Refund, with the Collier County Property Appraiser by April 3, 2023. Upon review, but no later than June 1, 2023, the Property Appraiser must either notify the applicant of ineligibility or notify both the applicant and the Collier County Tax Collector if the applicant is eligible for a refund. If the Property Appraiser determines that the applicant is not entitled to a refund, the applicant may file a petition with the Value Adjustment Board to request that the refund be granted.
VAB Forms, policies, and procedures can be found at collierclerk.com/board-records-vab/value-adjustment-board. 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. You may also send an email to vabclerk@collierclerk.com.