Statewide · Placed on the ballot by the Legislature
Amendment 2: EXEMPTION OF TANGIBLE PERSONAL PROPERTY ON AGRICULTURAL LAND FROM TAXATION
What your vote does
Voting YES
Approves the change in the ballot summary below.
Voting NO
Rejects the change in the ballot summary below.
If it passes, the change becomes part of the Florida Constitution. If it fails, nothing in the Constitution changes because of it.
Needs 60% to pass. A simple majority is not enough — if fewer than 60% of voters approve it, the measure fails.
Leaving this question blank counts toward neither side: the 60% is of the people who vote on it. Florida Constitution, Article XI, Section 5
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
Official document
Proposed Constitutional Amendments for the General Election (November 3, 2026) (opens in a new tab)Florida Division of ElectionsDocumentAug 2026
The state's official booklet: ballot title, summary and full text
Official document
BILL ANALYSIS AND FISCAL IMPACT STATEMENT (opens in a new tab)The Florida Senate, Committee on Finance and TaxDocumentApr 2025
Senate Finance and Tax Committee staff analysis of CS/SJR 318
Official document
EXEMPTION OF TANGIBLE PERSONAL PROPERTY ON AGRICULTURAL LAND FROM TAXATION (opens in a new tab)Florida Dept. of State, Division of ElectionsDocument
Division of Elections' amendment database record
Research
Opinion
2026 Florida Amendment Guide (opens in a new tab)James Madison InstituteSep 2026
James Madison Institute's own guide page
Reporting
- New amendment aims to cut costs for Florida farms (opens in a new tab)
WKRGPeyton GaySep 2026
WMBB reporting, syndicated by WKRG
- Amendment 2: Agricultural Tangible Personal Property Tax Exemption, Explained (opens in a new tab)
The Bradenton TimesDawn KittermanSep 2026
- Floridians to vote on amendment on tangible property tax for agricultural businesses (opens in a new tab)
Spectrum News / MyNews13Jason DelgadoApr 2026
- Florida Legislature Proposes Property Tax Exemption Constitutional Amendment (opens in a new tab)
Bloomberg TaxBloomberg Tax AutomationJul 2025
- Florida Voters to Decide on Agricultural Tax Break in 2026 (opens in a new tab)
Ag Information Network of the WestHaylie ShippMay 2025
The case for a YES
Research
Opinion
The Florida Taxpayer's Guide for the 2026 Constitutional Amendments (opens in a new tab)Florida TaxWatchDocumentSep 2026
Advocacy
Opinion
Vote yes on Amendment 2 for Florida's farmers, food security and landscape (opens in a new tab)Tampa Bay TimesDanny Alvarez and Pat DurdenSep 2026
Tampa Bay Times 'Viewpoints' opinion column
Opinion
Constitutional Amendment Proposed to Support Florida Agriculture by Eliminating Multiple Taxation of Agricultural Production (opens in a new tab)Florida Dept. of Agriculture & Consumer ServicesCommissioner Wilton SimpsonJan 2024
Opinion
Vote YES on Amendment 2 (opens in a new tab)Florida Farm Bureau Federation
Florida Farm Bureau Federation's own campaign page
Commentary
Opinion
Stop Paying Rent to the State: How Florida Amendments 1, 2, and 3 Cut Your Taxes (opens in a new tab)Palm Beach Examiner (Substack)Karl DickeyAug 2026
The case for a NO
Advocacy
Opinion
NO on 1, 2, 3, YES on Our Schools, Parks and Libraries (opens in a new tab)Palm Beach County Democratic PartyCommunications Committee ChairOct 2026
Palm Beach County Democratic Party's own amendment recommendations
Opinion
Explanation of Vote for Sequence Number 256 (opens in a new tab)Florida House of RepresentativesRep. Anna V. EskamaniDocumentApr 2025
Signed vote explanation, House Journal, April 25, 2025
Opinion
Constitutional Amendments (opens in a new tab)Florida Education AssociationDocument
Florida Education Association's own voter toolkit, listing itself as opposed
Opinion
Vote411 Voter Guide - Florida Proposed Amendments (opens in a new tab)League of Women Voters of FloridaDocument
League of Women Voters of Florida's own Vote411 synopsis, listing itself as opposed
Opinion
Make A Plan to Vote | Hillsborough County Democratic Party (opens in a new tab)Hillsborough County Democratic Party
Hillsborough County Democratic Party's own voter guide
Opinion
2026 Broward AFL-CIO Endorsements (opens in a new tab)Broward County AFL-CIO
Broward County AFL-CIO's own endorsement list; no reasons supplied
Opinion
2026 Official Endorsements (opens in a new tab)Miami-Dade Democratic Party
Miami-Dade Democratic Party's own endorsement list; no reasons supplied
Commentary
Opinion
Three Amendments, Three Reasons to Vote No (opens in a new tab)Amanda Informed (Substack)Amanda InformedSep 2026
