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.”
