On October 20, 2022, Governor DeSantis signed Executive Order 22-242 offering relief to Floridians whose property has been completely destroyed or otherwise rendered uninhabitable in the form of extended deadlines for filing ad valorem property taxes and non-ad valorem assessments levied in 2022. Normally, ad valorem property taxes are assessed on each county’s tax rolls and are collected by the county tax collector are due and payable on November 1 and become delinquent April 1. Now, with the signing of this executive order, these taxes will be due and payable on January 1, 2023. In addition, these taxes and assessments will now become delinquent on June 1, 2023 instead of the April 1. Finally, “all dates and time periods, and their associated provisions, relative to the collection of, or administrative procedures regarding, delinquent taxes and non-ad valorem assessments, including but not limited to the sale of tax certificates, are similarly extended based on the June 1, 2023 delinquency date.”
Nicholas Oliveri is an attorney in the Business and Tax department at Henderson, Franklin, Starnes & Holt, P.A. He discovered his skill for processing legal matters through his passion for history, languages and literature. Introduced to law while attending Virginia Polytechnic Institute, he found that each case was like a story with its own history and language. Nicholas pursued his career in law, and upon induction to the Florida Bar, he furthered his understanding of business and tax law by achieving his LL.M. in Taxation. Practicing tax law is fulfilling for Nicholas because it engages his skills of interpreting perplexing laws, such as the United States Internal Revenue Code.
Nicholas previously worked at the Virginia Attorney General’s Office and had the opportunity to help draft legislation to increase protection for the elderly against abuse and neglect in Virginia. He was also a member of the Summer Associate internship program at Henderson Franklin in 2020.
While at Florida State University, Nicholas was a staff editor on the Journal of Land Use and Environmental Law, and while at the University of Florida, he was a general board member of the John Marshall Bar Association and helped plan the Barrister’s Ball.
In his personal time, Nicholas loves the outdoors and visiting National Parks. He enjoys biking, paddle boarding, fishing, and casual golfing. Having been born in Philadelphia, he is a fan of all “Philly” sports teams. Now as a Floridian, Nicholas cheers for the Tampa Bay Lightning and Everblades.
Professional and Civic Affiliations
Nicholas is a member of the Young Lawyers Division and the Tax Section of The Florida Bar.