Amendment 2: Property Tax Exemption for Agricultural Tangible Personal Property
Statewide — all of Florida
General election · Tuesday, November 3, 2026
- Placed on the ballot by the Florida Legislature as CS/House Joint Resolution 1215 (2025), which passed the House 110-1 on April 25, 2025 and the Senate 37-0 on May 2, 2025 (Florida Senate vote history). The Division of Elections database lists it as ballot number 2. The enrolled text provides that it first applies to tax years beginning January 1, 2027.[4][2][1]
The question on the ballot
CONSTITUTIONAL AMENDMENT, ARTICLE VII, SECTION 3, ARTICLE XII. EXEMPTION OF TANGIBLE PERSONAL PROPERTY ON AGRICULTURAL LAND FROM TAXATION.—Proposing an amendment to the State Constitution to exempt tangible personal property habitually located or typically present on land classified as agricultural, used in the production of agricultural products or for agritourism activities, and owned by the landowner or leaseholder of the agricultural land from ad valorem taxation. If approved this amendment would first apply for tax years beginning January 1, 2027.[1]
The amendment would exempt from ad valorem (property) taxation tangible personal property that is habitually located or typically present on land classified as agricultural, is used to produce agricultural products or for agritourism, and is owned by the landowner or leaseholder of that land (WUSF gives tractors and harvesting machines as examples). The enrolled resolution makes the exemption subject to conditions, limitations and reasonable definitions the Legislature specifies in general law. It would first apply for tax years beginning January 1, 2027. The enrolled resolution contains no fiscal estimate; WUSF reported a legislative analysis estimating the measure would reduce local property tax revenue by about $31 million annually starting in fiscal year 2027-28, and noted that businesses, including farms, can already receive an exemption on the first $25,000 of assessed tangible personal property.[1][5]
A YES vote means
Exempts tangible personal property used in agricultural production or agritourism on agricultural land, and owned by the landowner or leaseholder, from property taxes beginning with tax year 2027.
A NO vote means
Leaves the Constitution unchanged: such tangible personal property remains subject to property tax, apart from existing exemptions.
The law today
Counties, municipalities, school districts and some special districts levy ad valorem (property) taxes, and the Florida Constitution gives local governments exclusive authority to tax tangible personal property (goods such as machinery, tools and equipment). Tangible personal property is exempt or may be exempted in specified cases, including motor vehicles, boats and trailers, household goods, a general exemption of $25,000 of assessed value, and certain new or expanding businesses (Florida House final bill analysis).[6]
Official fiscal estimate
The Revenue Estimating Conference estimates the amendment, if approved, would have a negative recurring impact on local government revenues of $31.0 million beginning in Fiscal Year 2027-28, and no impact if it fails (Florida House final bill analysis).[6]
Arguments made for
- Agriculture Commissioner Wilton Simpson said, in a 2024 department press release announcing an earlier version of the proposal: "Food security is a national security issue, and this proposed constitutional amendment represents a pivotal step towards securing the permanent future of agriculture in Florida. By eliminating the burdensome multiple taxation of agricultural production, we can pave the way for sustained growth and resilience within our agricultural sector, strengthen and secure our food supply chain, support our hardworking farmers, and safeguard our state and nation's well-being."[3]
- Sen. Keith Truenow (R-Tavares), a sponsor and a farmer, said: "It hits every farm in the state of Florida, big, small. So every one of them is going to get a break on the cost of doing business, which is monumental."[5]
Arguments made against
- The Hillsborough County Democratic Party wrote on its website, as reported by WUSF: "That money would otherwise fund county and municipal budgets: fire and EMS, sheriff's offices, parks, roads and other local services," and "It delivers its largest dollar benefit to landowners with the most equipment," and "A modest exemption cap could have targeted relief to small and mid-size farms."[5]
- State Rep. Anna Eskamani (D-Orlando), who cast the lone House vote against the resolution, said: "Really, what's going to happen is that you'll see large actors tap into this tax break multiple times to again give an unfair advantage to big guys over small guys."[7][4]
On record in support
Research notes & limits
The Division of Elections' Initiatives / Amendments / Revisions Database (constitutionalinitiatives.dos.fl.gov) lists exactly three proposed amendments with 2026 ballot numbers 1-3 (all legislative referrals), and the Flagler County Supervisor of Elections' 2026 General Election page also lists three; the Department of State reports that none of the citizen-initiative petitions qualified. Florida requires 60 percent of votes cast. Florida publishes no voter-pamphlet arguments, so arguments are attributed quotes from news reports or official statements. No registered campaign committees were located for Amendments 1 and 2. Simpson's quote is from a 2024 press release about an earlier legislative proposal, not the 2025 resolution. Truenow's quote is from WUSF's Oct. 15, 2026 report. The argument against is a county party organization's published statement as relayed by WUSF (the party's page was not loaded); no individual legislator's or campaign's opposition quote could be verified. Enrichment (Oct. 19): current-law and fiscal text are from the House final bill analysis, which cites the Revenue Estimating Conference's April 18, 2025 estimate for the Senate companion; the Florida Farm Bureau's position was reported by secondary summaries but not confirmed in a primary source, so it is not listed. No registered campaign committees or finance filings were found for this measure.
Sources · 7
Researched 2026-10-19. Green citations are official government records.
- 1.CS/HJR 1215 (2025), enrolled: Exemption of Tangible Personal Property on Agricultural Land from Taxation · Florida Legislature · 2025-05-02 Official record
- 2.Initiatives / Amendments / Revisions Database: Exemption of Tangible Personal Property on Agricultural Land from Taxation (Amendment 2) · Florida Department of State, Division of Elections Official record
- 3.Constitutional Amendment Proposed to Support Florida Agriculture by Eliminating Multiple Taxation of Agricultural Production · Florida Department of Agriculture and Consumer Services · 2024 Official record
- 4.CS/HJR 1215 (2025) bill history and vote history · Florida Senate · 2025-06-18 Official record
- 5.What Florida voters need to know about Amendments 1 and 2 · WUSF / WLRN · 2026-10-15 News report
- 6.CS/HJR 1215 final bill analysis (Ad Valorem Tax Exemption) · Florida House of Representatives (nonpartisan staff) · 2025-05-22 Official record
- 7.Floridians to vote on tangible property tax amendment for agricultural businesses · Spectrum News 13 · 2026-04-09 News report