Florida Files

Officeholders

Tamara Lynne Nicola

2023 Form 6 · annual filing (Commission on Ethics) · received 2024-04-09 · 5 pages (text)

Net worth$3,826,825
Income listed$25,000
Real estate$1,886,9002 properties
Debts listed$102,806
Worth a look3

Where listed income comes from

  • Law 100% $25,000 · Accounts receivable from closed law practice

Worth a look 3

Worth a look Unusual reporting

Values Jewelry & Antiques at $28,000

Collectibles rarely have an established market price, and the form doesn't say how this value was reached. Assets must be reported at fair market value; this one is 1% of reported net worth.

What to check
  • Is there evidence of sales or appraisals at this value?
  • Would the net worth look different without it?

Rule: Hard-to-value asset
“Value each asset by its fair market value on the date used in the Net Worth section of this form.”2023 Form 6 instructions, Assets — How to Value ✓ quoted from the saved instructions · how this rule works

Worth a look Unusual reporting

Values Gulf Oil antique gas tank at $5,000

Collectibles rarely have an established market price, and the form doesn't say how this value was reached. Assets must be reported at fair market value; this one is 0% of reported net worth.

What to check
  • Is there evidence of sales or appraisals at this value?
  • Would the net worth look different without it?

Rule: Hard-to-value asset
“Value each asset by its fair market value on the date used in the Net Worth section of this form.”2023 Form 6 instructions, Assets — How to Value ✓ quoted from the saved instructions · how this rule works

Worth a look Income & business ties

Judicial Circuit (20Th): no public salary among the income listed

The filer held Judicial Circuit (20Th) in 2023, a salaried public office, but the primary sources of income listed (Accounts receivable from closed law practice) don't include a public payer such as the State of Florida, the county or the school district.

What to check
  • Check the income page of the original: the salary may be listed under another name.
  • Check that they were paid in office all year: the Commission keeps listing a suspended or departed official under the office, and a new term may start partway through the year.
  • Some officials decline or donate their salary; the form still asks for income received.

Rule: Paid public office, but no public salary listed
“List the name of each source of income that provided you with more than $1,000 of income during”2023 Form 6 instructions, Income ✓ quoted from the saved instructions · how this rule works

Context 5

Context Unusual reporting

Lists Silver coins, Jewelry & Antiques, Furnishings separately from the $5,000 household-goods total

Personal vehicles, jewelry, art and furnishings can be reported in the household-goods lump sum or itemized. Net worth doesn't appear to count them twice.

What to check
  • No action needed unless the lump sum also includes these items.

Rule: Household items listed twice
“Describe, and state the value of, each asset you had on the reporting date you selected for your net worth, if the asset was worth more than $1,000 and if you have not already included that asset in the aggregate value of your household goods and personal effects.”2023 Form 6 instructions, Assets ✓ quoted from the saved instructions · how this rule works

Context Unusual reporting

Net worth $3,826,825; listed items add up to $4,152,268

Reported net worth: $3,826,825. Household goods + listed assets − listed liabilities = $4,152,268. A difference is normal: net worth also counts assets and debts that aren't listed individually (items under $1,000, credit cards, taxes), and the instructions say subtracting listed liabilities from listed assets won't give an accurate figure in most cases.

What to check
  • No action needed unless other items look off.

Rule: Net worth vs. listed items
“Simply subtracting your liabilities from your assets will not result in an accurate net worth figure in most cases.”2023 Form 6 instructions, Net Worth ✓ quoted from the saved instructions · how this rule works

Context Income & business ties

100% of listed income ($25,000) comes from Accounts receivable from closed law practice

Listed income totals $25,000 from 1 source. The largest is classed as law.

What to check
  • Who is this source, and does it have business before the office sought?
  • If the filer owns it, check the business section and secondary income.

Rule: Where the money comes from
“List the name of each source of income that provided you with more than $1,000 of income during”2023 Form 6 instructions, Income ✓ quoted from the saved instructions · how this rule works

Context Wealth & holdings

Reports a net worth of $3,826,825 — a millionaire on paper

Net worth is the filer's own figure. Being wealthy isn't a problem; it's context for comparing candidates and for reading the rest of the form.

What to check
  • Compare with the other candidates in the race.
  • Check that the large assets below are described and valued clearly.

Rule: Net worth tier
“Report your net worth as of”2023 Form 6 instructions, Net Worth ✓ quoted from the saved instructions · how this rule works

Context Wealth & holdings

Real estate worth $1,886,900 across 2 properties (49% of net worth)

Real estate holdings, as listed.

What to check
  • Look the parcels up with the county property appraiser: land use (vacant or improved), assessed value and when they were bought.
  • Check whether any listed liability is a mortgage on these properties.

Rule: Real estate holdings
“Real property: Identify by providing the street address of the property.”2023 Form 6 instructions, Assets ✓ quoted from the saved instructions · how this rule works

Where to look next

Some of what this filing reports stands out. These links open official public records, built from what the filer disclosed. They're searches you run yourself — results may include other people or companies with similar names.

Their filings

Other filings by Tamara Lynne Nicola

FilingReceivedNet worthItems
2025 Form 6 — annual (Commission on Ethics)2026-06-15$4,883,6851
2024 Form 6 — annual (Commission on Ethics)2025-05-01$4,247,5913
2022 Form 6 — annual (Commission on Ethics)2023-06-22$3,579,1652

Net worth

Net worth
As of
Household goods (lump sum)

Assets over $1,000 $4,250,075 listed

DescriptionValue

Liabilities over $1,000 $102,806 listed

CreditorAddressAmount

Joint and several liabilities not reported above

Reported as “N/A”.

Income $25,000 listed

Elected to attach federal tax return instead:

Primary sources

SourceAddressAmount

Secondary sources (major customers of businesses owned)

Reported as “N/A”.

Interests in specified businesses

Reported as “N/A”.

Signature

Signed by
Date
Filed with COE

Source

Document
Open PDF · original source
Retrieved
2026-10-11T05:51:23+00:00
SHA-256
e523e49dfd789163c97264610a11922ab51058d4bef55485df8909370f304f5c
Pages
p1 form6 · p2 form6 · p3 form6 · p4 form6 · p5 form6
Extraction
parser v0.5.2; 0 value(s) below 80% confidence