Amendment 2: Exemption of Tangible Personal Property on Agricultural Land from Taxation
On every Florida ballot · November 3, 2026
The question on your ballot
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.
In plain language
A VoterDecoder summary of the official measure text.
Amendment 2 exempts tangible personal property from ad valorem taxation. The property must be habitually located or typically present on agricultural land. It must also be owned by the landowner or leaseholder. It must be used to produce agricultural products or for agritourism. A YES vote adopts this exemption, first applying to tax years beginning January 1, 2027. A NO vote means this property is not exempted.
Official ballot arguments
No official arguments were filed for or against this measure.
What supporters and opponents say — outside sources (not official ballot arguments)
Statements by campaigns, officials and news coverage, quoted with attribution and linked to the original. VoterDecoder did not write them and does not endorse either side.
Supporters say
No public statements in favor were found.
Opponents say
No public statements against were found.