Florida Amendment 2 — Exemption of Tangible Personal Property on Agricultural Land
Ballot measure · November 3, 2026
- What it does
- 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.
- A YES vote means
- A yes vote exempts from property tax the tangible personal property (such as equipment) that is regularly kept on agricultural-classified land, used for agricultural production or agritourism, and owned by the landowner or leaseholder, starting with the 2027 tax year.
- A NO vote means
- A no vote keeps such agricultural tangible personal property taxable as it is today, subject to the existing $25,000 tangible personal property exemption.
- Needed to pass
- 60% of votes cast
- Put on the ballot by
- CS/HJR 1215 (2025)
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