Amendment 2
Exemption of Tangible Personal Property on Agricultural Land from Taxation Amendment
On the ballot
Florida · November 2026 general election · Legislative referral · Election day November 3, 2026
Topics: Taxes and revenue
In plain language
Amendment 2 would exempt certain farm equipment and other tangible personal property from local property taxes. The exemption would apply to property that is habitually located or typically present on land classified as agricultural, that is used to produce agricultural products or for agritourism activities, and that is owned by the landowner or the leaseholder of that land. The Legislature could define and limit the exemption in state law. If voters approve it, the exemption would first apply to tax years beginning January 1, 2027. Florida constitutional amendments take 60 percent voter approval to pass.
Fiscal impact
The Florida House of Representatives' final bill analysis of CS/HJR 1215 reports that the state Revenue Estimating Conference estimates the amendment, if approved by voters, 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's Financial Impact Estimating Conference prepares statements for citizen initiatives; because this measure is a legislative referral, no such statement was issued.
Summarized from the official fiscal analysis listed in the sources below. Figures are the state's, not this site's.
What supporters and opponents say
These are summaries of arguments made by the named organizations, drawn from the sources listed below. They are their claims, not this site's, and this site takes no position on the measure.
What supporters say
- Agriculture Commissioner Wilton Simpson (R) says the amendment would end what he describes as multiple taxation of agricultural production, and told reporters that “food security is a national security issue” and that the change would strengthen the state's food supply chain and support farmers.
What opponents say
- State Rep. Anna Eskamani (D) says the measure carries roughly a $30 million fiscal impact for local governments with no guardrails against windfalls, and would mostly benefit a small number of large agribusinesses holding multiple tangible personal property accounts rather than smaller farmers and business owners.
Reproduced verbatim from the state's certified ballot text.
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.
Sources
Everything on this page traces to these sources. Follow them to read the original documents.
- Florida Division of Elections — Initiatives/Amendments/Revisions Database: Exemption of Tangible Personal Property on Agricultural Land from Taxation (Ballot Number 2, 2026)
- Florida Division of Elections — Constitutional Amendments/Initiatives
- Florida House of Representatives — Final Bill Analysis, CS/HJR 1215 (2025)
- Ballotpedia — Florida Exempt Tangible Personal Property Used for Agriculture or Agritourism from Property Taxes Amendment (2026)
Last updated . How this page is sourced and corrected is described in the correction policy.