What is VAB?

The Value Adjustment Board (VAB) is composed of five members: two members of the Collier County Commission, one member of the School Board, and two layperson taxpayers (a homestead property owner and a commercial property owner) to oversee any challenges to property valuations and denials of exemptions and/or classifications. Additionally, they appoint independent Special Magistrates to preside over the hearings. The Board and Magistrates are completely independent of the Property Appraiser's office.

What is the hearing process?

Once a petition is filed with the VAB Clerk, the petitioner will be given a hearing date and time. This will give you the opportunity to state your position before a Special Magistrate, who will review the facts and make a decision as to whether an adjustment in the market value, exemption, or classification status is to be granted.