Statewide · Placed on the ballot by the Legislature
Amendment 2: EXEMPTION OF TANGIBLE PERSONAL PROPERTY ON AGRICULTURAL LAND FROM TAXATION
Needs 60% to pass. A simple majority is not enough — if fewer than 60% of voters approve it, the measure fails.
What the ballot says
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.Read the full official text
Understand it first
Official documents
- Proposed Constitutional Amendments for the General Election (November 3, 2026)
Official documentFlorida Division of Elections· Document· Aug 2026
The state's official booklet: ballot title, summary and full text
- BILL ANALYSIS AND FISCAL IMPACT STATEMENT
Official documentThe Florida Senate, Committee on Finance and Tax· Document· Apr 2025
Senate Finance and Tax Committee staff analysis of CS/SJR 318
- EXEMPTION OF TANGIBLE PERSONAL PROPERTY ON AGRICULTURAL LAND FROM TAXATION
Official documentFlorida Dept. of State, Division of Elections· Document
Division of Elections' amendment database record
Research
- 2026 Florida Amendment Guide
OpinionJames Madison Institute· Sep 2026
James Madison Institute's own guide page
Reporting
- New amendment aims to cut costs for Florida farms
WKRG· Peyton Gay· Sep 2026
WMBB reporting, syndicated by WKRG
- Amendment 2: Agricultural Tangible Personal Property Tax Exemption, Explained
The Bradenton Times· Dawn Kitterman· Sep 2026
- Floridians to vote on amendment on tangible property tax for agricultural businesses
Spectrum News / MyNews13· Jason Delgado· Apr 2026
- Florida Legislature Proposes Property Tax Exemption Constitutional Amendment
Bloomberg Tax· Bloomberg Tax Automation· Jul 2025
- Florida Voters to Decide on Agricultural Tax Break in 2026
Ag Information Network of the West· Haylie Shipp· May 2025
The case for a YES
Research
- The Florida Taxpayer's Guide for the 2026 Constitutional Amendments
OpinionFlorida TaxWatch· Document· Sep 2026
Positions
- Vote yes on Amendment 2 for Florida's farmers, food security and landscape
OpinionTampa Bay Times· Danny Alvarez and Pat Durden· Sep 2026
Tampa Bay Times 'Viewpoints' opinion column
- Constitutional Amendment Proposed to Support Florida Agriculture by Eliminating Multiple Taxation of Agricultural Production
OpinionFlorida Dept. of Agriculture & Consumer Services· Commissioner Wilton Simpson· Jan 2024
- Vote YES on Amendment 2
OpinionFlorida Farm Bureau Federation
Florida Farm Bureau Federation's own campaign page
Commentary
- Stop Paying Rent to the State: How Florida Amendments 1, 2, and 3 Cut Your Taxes
OpinionPalm Beach Examiner (Substack)· Karl Dickey· Aug 2026
The case for a NO
Positions
- Explanation of Vote for Sequence Number 256
OpinionFlorida House of Representatives· Rep. Anna V. Eskamani· Document· Apr 2025
Signed vote explanation, House Journal, April 25, 2025
- Constitutional Amendments
OpinionFlorida Education Association· Document
Florida Education Association's own voter toolkit, listing itself as opposed
- Vote411 Voter Guide - Florida Proposed Amendments
OpinionLeague of Women Voters of Florida· Document
League of Women Voters of Florida's own Vote411 synopsis, listing itself as opposed
Commentary
- Three Amendments, Three Reasons to Vote No
OpinionAmanda Informed (Substack)· Amanda Informed· Sep 2026