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  1. The taxpayer objects to the Property Appraiser's value assessment of the taxpayer's
    real or personal property.
  2. The taxpayer's application for any of the following exemptions or special use classifications
    is denied:
      ·homestead exemption
      ·any other tax exemption as provided by Chapter 196, Florida Statutes or
      ·any special use classification as provided by Chapter 193, Florida Statutes.
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 Welcome to the Collier County Value Adjustment Board
2017 Tax Year


VALUE ADJUSTMENT BOARD

The Value Adjustment Board (VAB) process for Florida was established by Chapter 194 of the Florida Statutes, to hear appeals of the Property Appraiser’s determinations with regard to property exemptions, classifications, portability, and valuations, through a petition filing process and scheduled quasi-judicial hearings.

The VAB consists of two (2) County Commissioners, one (1) School Board Member and two (2) Citizen Members (one Citizen Member who has homesteaded property in Collier County and is appointed by the Board of County Commissioners and the second Citizen Member who owns a business occupying commercial space within the Collier County School District and is appointed by the School Board).  The VAB contracts Special Magistrates to oversee the hearings regarding the appeals of:  property exemptions, classifications, portability, and valuations (real property and tangible personal property).  The VAB also retains outside Legal Counsel throughout the entire process.

The DEADLINE for filing a petition with the Collier County VAB is September 22, 2017 at 5 pm (changed due to Hurricane Irma and Courts being closed)All petitions must be filed as established by law. The filing date is the date in which a completed petition (accompanied by the required filing fee) is received by the VAB Clerk.  The assessment must be filed within 25 days after the Property Appraiser mails your Notice of Proposed Property Taxes (August 17, 2017).  Any petitions filed after this date (September 22, 2017) will be reviewed by the VAB Attorney to determine if good cause has been demonstrated justifying consideration, and if the delay will not, in fact, be harmful to the performance of board functions in the taxing process.


Filing a Petition to the Value Adjustment Board for the 2017 Tax Year:

Your petition to the Value Adjustment Board may now be filed online from the convenience of your home or your local public library.  When you are ready to begin, click on “Begin Filing a Petition Now” .

Required Fees:

There is a $15 non-refundable filing fee for petitions to the Value Adjustment Board.  (If you are filing a petition to appeal the denial of homestead exemption, per Section 194.013 F.S., there is no filing fee required; however your denial letter from the Property Appraiser MUST be submitted with your petition or, if filing online, be mailed to the VAB in lieu of payment.)  ALL FEES PAID ARE FINAL.  Your petition is not considered filed until the appropriate filing fee has been received by the VAB Clerk. You may elect to pay by either money order or personal check. Please make checks payable to:  Collier County Clerk of Courts
Remit payment to:  Value Adjustment Board, 3299 Tamiami Trail East, Suite 401, Naples, FL  34112.

Hearing Schedules:

The Value Adjustment Board anticipates that hearings will begin during the month of October. The VAB Clerk will notify you of your upcoming hearing date no less than 25 days prior to the day of the hearing.  You will receive several important documents with your hearing notice.  Please read all materials as they pertain to hearing and evidence submittal requirements.

 Special Notice:  Florida law requires the VAB to deny a petition if the petitioner does not make the required payment before April 1st (see below)

Required Payment for Appeal of Assessment (see F.S. 194.014(1)(a)):  For petitions on the value, including portability, the required payment must include:

  • All of the non-ad valorem assessments, and
  • A partial payment of at least 75 percent of the ad valorem taxes, less any discount under F.S. 197.162.

Required Payment for Other Appeals (see F.S. 194.014(1)(b)):  For petitions on the denial of a classification or exemption, or based on an argument that the property was not substantially complete on January 1, the required payment must include:

  • All of the non-ad valorem assessments, and
  • The amount of the tax that the taxpayer admits in good faith to owe, less any discount under F.S. 197.162.

Helpful Information:

Forms:

Petition Form (DR-486) w/Info Sheet Attached to DR-486

Petition Form for use with Contiguous Properties (DR-486MU)

Portability Transfer Petition Form (DR-486PORT) w/Info Sheet Attached to DR-486PORT

Petition Withdraw Form (DR-485WI)

Written Authorization

Power of Attorney

Links:

Collier County Property Appraiser
Collier County Tax Collector
Florida Department of Revenue
Florida Statutes

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