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Florida Amendment 2 (2026): Exemption of Tangible Personal Property on Agricultural Land from Taxation

Florida constitutional amendment · on the ballot 2026-11-03 · Status: On the ballot November 3, 2026

floridaconstitutional-amendmentproperty-taxagriculture

What does this mean?

Official ballot summary

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.

Plain summary

"Tangible personal property" means physical things other than land and buildings, such as farm equipment and tools. This amendment would stop local property taxes on that kind of property when it is kept on land classified as agricultural, used for farming or agritourism, and owned by the person who owns or leases the land. It would first apply to the 2027 tax year.

PSI Sci plain-language restatement of the official ballot summary above (not an opinion). Source of the official wording: Florida Division of Elections. Read the source.

What a vote does

A “Yes” vote

The Florida Constitution (Article VII, Section 3; Article XII) is changed as described, but only if at least 60% of voters vote Yes.

A “No” vote

The Florida Constitution is not changed; current provisions stay as they are. (If fewer than 60% vote Yes, the amendment fails.)

Florida Constitution, Article XI, Section 5(e): an amendment needs 60% of the votes cast on it.

What does this mean? (plain words)

Official text

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.

Source: PSI Sci plain-language restatement of the official ballot summary above (not an opinion). Source of the official wording: Florida Division of Elections

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Arguments for and against

We show only arguments that a named group has published, word for word, with a link. We have not added any for this measure yet, so we are not showing one side over the other. To read the case made for and against it now:

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Officials and money

Authors: The Florida Legislature

Placed on the ballot by the Legislature as HJR 1215. Bill history, text and recorded votes on the official legislature site.

Money: No cost estimate published yet. No linked contracts or vendors yet.

Words on this page, explained (3)
Ad valorem
Latin for "according to value." An ad valorem tax is a percentage of what something is worth. Texas property taxes are ad valorem taxes: they are based on the appraised value of a home, land or business property. Florida property taxes are ad valorem taxes too.
Exemption
A rule that removes certain people, property or activities from a tax or requirement.
Property tax
A tax on land, buildings and some business property, based on its value. In Texas it is set and collected by local governments (cities, counties, school districts and special districts), not by the state.

Plain meanings written from linked sources. All words.

Sources

Record st-fl-2026-amend-02 · catalog st-fl-dos-ballot-measures-2026 · updated 2026-11-03 by builder v003