Florida · November 3, 2026 general election · Statewide ballot measure
Amendment 2: what your vote means
Property tax exemption for agricultural equipment and property. On every Florida ballot. Official sources checked October 26, 2026.
Amendment 2 · Legislatively referred constitutional amendment (Article VII, Section 3; Article XII)
Property tax exemption for agricultural equipment and property
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.
Ballot title and ballot summary as printed in the Florida Department of State’s 2026 Proposed Constitutional Amendments booklet.
A YES vote means:
Tangible personal property, such as equipment, that is usually kept on agricultural land, used for farming or agritourism, and owned by the landowner or leaseholder would be exempt from property taxes starting in 2027.
A NO vote means:
This property would remain subject to property taxes as under current law.
What it would change
- Who is affected: owners and leaseholders of land classified as agricultural, and local governments that levy property taxes.
- Effective: first applies to tax years beginning January 1, 2027.
- Fiscal impact: No official fiscal impact statement is published with this amendment; Florida requires a financial impact statement only for citizen-initiated amendments.
Who supports it and who opposes it
These lists come from official campaign filings (registered committees) and public endorsements, each linked to its source. They are not complete, and SaveYourState does not endorse anyone listed. Lists checked October 30, 2026.
Who supports it
- Florida Farm Bureau Federation Florida Farm Bureau Federation: Vote YES on Amendment 2
Who opposes it
Not yet compiled
Official sources
- Proposed Constitutional Amendments booklet, Amendment 2 (PDF, p. 9)
- Full text of Amendment 2, Proposed Constitutional Amendments booklet (PDF, p. 9)
- Florida Division of Elections: constitutional amendments database
SaveYourState is independent and nonpartisan, not a government site, and does not take positions on ballot measures. This explainer describes effects only, using the official ballot title, explanatory statement, full text, and fiscal impact statement. If anything here differs from those documents, the official documents control.