Florida ballot measure · November 3, 2026

Florida Amendment 2, explained

Property tax exemption for farm equipment and property. A ballot measure is a yes-or-no question put directly to voters — no candidate is involved, and the wording on the ballot is the wording that becomes law. This page shows that wording first, then what it actually changes.

The official wording

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.

This is what appears on the ballot. Everything below explains it.

What it actually means

Local governments in Florida tax business equipment and other movable property, called tangible personal property, beyond a $25,000 exemption. This amendment would exempt equipment and other such property kept on agricultural land and used for farming or agritourism, if owned by the landowner or leaseholder. It would start with the 2027 tax year.

If you vote YES

Tangible personal property, such as machinery, tools and equipment, that is habitually on land classified as agricultural, used to produce agricultural products or for agritourism, and owned by the landowner or leaseholder would be exempt from property taxes starting in 2027.
The Legislature could define and limit the exemption in state law.
Local governments would lose an estimated $31.0 million a year in property tax revenue, beginning in 2027-28.

If you vote NO

Agricultural equipment and other tangible personal property would continue to be taxed by local governments above the existing $25,000 per-taxpayer exemption.
Agricultural land itself would continue to be assessed on its agricultural use rather than market value, as it is now.

The numbers that matter

Local government revenue loss: $31.0 million a year, beginning 2027-28
First tax year affected: 2027

Why supporters say YES

Food security is a national security issue; ending the multiple taxation of agricultural production would strengthen the food supply chain and support farmers.
— Florida Agriculture Commissioner Wilton Simpson
Agriculture is the backbone of Florida's culture and economy, and the amendment would show the state stands with farmers, ranchers and growers.
— State Representative Danny Alvarez, House sponsor

Why opponents say NO

The exemption would cost local governments about $30 million with no guardrails against windfalls, and would mostly benefit a handful of large agribusinesses rather than being targeted to smaller farmers.
— State Representative Anna Eskamani

What’s genuinely uncertain

Ballotpedia found no organised campaign for or against Amendment 2; the only named opposing view located is from one legislator.
How the revenue loss is spread across counties depends on where agricultural equipment is concentrated, which the estimate does not break down.

The bottom line

Lower tax bills for farm operations to support agriculture, against about $31 million a year less for local governments, much of it going to the largest operators.

One neutral sentence describing the tradeoff — not a recommendation.

Sources:constitutionalinitiatives.dos.fl.gov flsenate.gov ballotpedia.org

Checking it against the official text

The Florida Division of Elections publishes the certified measures and, in most states, an official voter guide with fiscal notes. That is the authoritative version. Everything here is an explanation of it, not a substitute for it.

Confirm this with the official source

Your ballot is determined by your election authority, not by us. Verify your registration, precinct, and sample ballot at Florida Division of Elections.

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