Florida Amendment 2: Agricultural equipment tax exemption
Florida · Constitutional amendment · Taxes · Statewide decision
Explanation reviewed 2026-10-27. AI-written and checked against linked official evidence; not an election-office summary.
AI-written summary
Would exempt qualifying equipment and other tangible property habitually on agricultural land and used for agriculture or agritourism, when owned by the landowner or leaseholder, from property tax.
What applies now
The proposed exemption for qualifying tangible personal property on agricultural land is not currently in the constitution.
If yes / for
Create the qualifying-property exemption.
If no / against
Leave the proposed exemption unadopted.
Costs and funding
No verified fiscal estimate recorded in this baseline. This does not mean there is no cost.
Timing
Tax years beginning January 1, 2027.
Passage rule
At least 60% of votes cast on the amendment.