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
VAB Clerk Staff 
Tel:   (239) 252-7240
Fax:   (239) 252-8408
Email:   VAB Clerk
Legal Notice:  VAB Hearing Dates
VAB 2018
VAB Uniform Pol & Proc Manual (9-2017)
VAB Forms
Florida Department of Revenue - Property Tax Oversight Program
Value Adjustment Board Guide
VAB History: 2013 thru 2017
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

Email Privacy

Under Florida law, email addresses are public records. If you do not want your email address released in response to a public records request, do not send to this entity. Instead, contact this office by phone or in writing.

Website Maintenance

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This website is maintained by the Collier County Clerk of the Circuit Court.
Copyright© 2013 - 2018 All Rights Reserved. Collier County Clerk of the Circuit Court
3315 Tamiami Trail East, Ste. 102
Naples, FL 34112-5324