Florida Exempt Tangible Personal Property Used for Agriculture or Agritourism from Property Taxes Amendment (2026)

Florida Exempt Tangible Personal Property Used for Agriculture or Agritourism from Property Taxes Amendment
Election date November 3, 2026
Topic Agriculture policy and Property tax exemptions
Status On the ballot
Type Legislatively referred constitutional amendment	Origin State legislature

The Florida Exempt Tangible Personal Property Used for Agriculture or Agritourism from Property Taxes Amendment is on the ballot in Florida as a legislatively referred constitutional amendment on November 3, 2026.

A "yes" vote supports this constitutional amendment to exempt tangible personal property, such as farm equipment or tools, from property taxes if the property is typically present on agricultural land, used for farming or agritourism activities, and owned by the landowner or leaseholder of the land.

A "no" vote opposes this constitutional amendment to exempt tangible personal property, such as farm equipment or tools, from property taxes if the property is typically present on agricultural land, used for farming or agritourism activities, and owned by the landowner or leaseholder of the land.

Overview

What would the amendment do regarding property tax exemptions?

See also: Text of measure

This amendment would exempt certain tangible personal property used in agriculture or agritourism from ad valorem property taxes, if the property:

• is habitually located or typically present on agricultural land;
• is used for producing agricultural products or for agritourism; and
• is owned by the landowner or leaseholder of the agricultural land.

The amendment would authorize the state legislature to define and limit the exemption in state law.

How do property tax exemptions work in Florida?

See also: Background

In Florida, while both real and tangible personal property are subject to taxation, the Florida Constitution prohibits the state government from levying these taxes and instead grants exclusive taxing authority to local governments. Tangible personal property (TPP) refers to physical, movable assets such as furniture, machinery, tools, and equipment. Certain categories of TPP are exempt from taxation, including motor vehicles, household goods (with at least a $1,000 exemption), and the first $25,000 of TPP value for each taxpayer, as well as other exemptions authorized locally or constitutionally. Agricultural land in Florida may qualify for a special assessment classification if it is used for bona fide commercial agricultural purposes. This classification allows the land to be assessed based on its current agricultural use rather than its market value.

The most recent property tax related amendment that voters decided in Florida was Amendment 5 in 2024, which provided for an annual inflation adjustment to the amount of assessed value that is exempt from property taxation. Voters approved the amendment by 66-34%.

What are the arguments for and against the amendment?

See also: Support and opposition

In support of the amendment, Commissioner Wilton Simpson said it would prevent taxing agricultural landowners for both their land and their equipment. More specifically, he said, "Food security is a national security issue, and this proposed constitutional amendment represents a pivotal step towards securing the permanent future of agriculture in Florida. By eliminating the burdensome multiple taxation of agricultural production, we can pave the way for sustained growth and resilience within our agricultural sector, strengthen and secure our food supply chain, support our hardworking farmers, and safeguard our state and nation's well-being."

In opposition to the amendment, State Rep. Anna Eskamani (D) said, "This bill would have a $30 million fiscal impact for local governments, with no guardrails to prevent windfalls. It would also mostly benefit a handful of giant agribusinesses with multiple TPP (tangible personal property) accounts. There could be a more targeted approach to support smaller business owners and farmers, but this approach is not targeted enough to earn my support."

Text of measure

Ballot title

The ballot title for the amendment is below.

“

CONSTITUTIONAL AMENDMENT ARTICLE VII, SECTION 3 ARTICLE XII 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.

”

Constitutional changes

See also: Article VII, Florida Constitution and Article XII, Florida Constitution

The measure would amend section three of Article VII and Article XII of the state constitution.

Note: Hover over the text and scroll to see the full text.

ARTICLE VII FINANCE AND TAXATION

SECTION 3. Taxes; exemptions.—

(a) All property owned by a municipality and used exclusively by it for municipal or public purposes shall be exempt from taxation. A municipality, owning property outside the municipality, may be required by general law to make payment to the taxing unit in which the property is located. Such portions of property as are used predominantly for educational, literary, scientific, religious or charitable purposes may be exempted by general law from taxation.

(b) There shall be exempt from taxation, cumulatively, to every head of a family residing in this state, household goods and personal effects to the value fixed by general law, not less than one thousand dollars, and to every widow or widower or person who is blind or totally and permanently disabled, property to the value fixed by general law not less than five hundred dollars.

(c) Any county or municipality may, for the purpose of its respective tax levy and subject to the provisions of this subsection and general law, grant community and economic development ad valorem tax exemptions to new businesses and expansions of existing businesses, as defined by general law. Such an exemption may be granted only by ordinance of the county or municipality, and only after the electors of the county or municipality voting on such question in a referendum authorize the county or municipality to adopt such ordinances. An exemption so granted shall apply to improvements to real property made by or for the use of a new business and improvements to real property related to the expansion of an existing business and shall also apply to tangible personal property of such new business and tangible personal property related to the expansion of an existing business. The amount or limits of the amount of such exemption shall be specified by general law. The period of time for which such exemption may be granted to a new business or expansion of an existing business shall be determined by general law. The authority to grant such exemption shall expire ten years from the date of approval by the electors of the county or municipality, and may be renewable by referendum as provided by general law.

(d) Any county or municipality may, for the purpose of its respective tax levy and subject to the provisions of this subsection and general law, grant historic preservation ad valorem tax exemptions to owners of historic properties. This exemption may be granted only by ordinance of the county or municipality. The amount or limits of the amount of this exemption and the requirements for eligible properties must be specified by general law. The period of time for which this exemption may be granted to a property owner shall be determined by general law.

(e) By general law and subject to conditions specified therein:

(1)Twenty-five thousand dollars of the assessed value of property subject to tangible personal property tax shall be exempt from ad valorem taxation.

(2)The assessed value of solar devices or renewable energy source devices subject to tangible personal property tax may be exempt from ad valorem taxation, subject to limitations provided by general law.

1(f) There shall be granted an ad valorem tax exemption for real property dedicated in perpetuity for conservation purposes, including real property encumbered by perpetual conservation easements or by other perpetual conservation protections, as defined by general law.

(g) By general law and subject to the conditions specified therein, each person who receives a homestead exemption as provided in section 6 of this article; who was a member of the United States military or military reserves, the United States Coast Guard or its reserves, or the Florida National Guard; and who was deployed during the preceding calendar year on active duty outside the continental United States, Alaska, or Hawaii in support of military operations designated by the legislature shall receive an additional exemption equal to a percentage of the taxable value of his or her homestead property. The applicable percentage shall be calculated as the number of days during the preceding calendar year the person was deployed on active duty outside the continental United States, Alaska, or Hawaii in support of military operations designated by the legislature divided by the number of days in that year.

(h)(1) Tangible personal property that meets all of the following conditions shall be exempt from ad valorem taxation:

a. Habitually located or typically present on land classified as agricultural.

b. Used in the production of agricultural products or for agritourism activities.

c. Owned by the landowner or leaseholder of the agricultural land.

(2) The exemption provided by this subsection is subject to conditions and limitations and reasonable definitions as specified by the legislature in general law.

ARTICLE XII SCHEDULE

Ad valorem exemption for tangible personal property on land classified as agricultural.—The amendment to Section 3 of Article VII, providing for a tax exemption for certain tangible personal property, and this section, shall take effect upon approval by the electors and shall first apply for assessments for tax years beginning January 1, 2027.

Support

Supporters

Officials

• State Sen. Jay Collins (R)
• State Sen. Keith Truenow (R)
• State Rep. Daniel Alvarez (Nonpartisan)
• State Rep. Webster Barnaby (R)
• State Rep. Tom Fabricio (R)
• State Rep. Johanna López (D)
• State Rep. Michael Owen (R)
• State Rep. Michelle Salzman (R)
• State Rep. Taylor Yarkosky (R)

Arguments

• State Sen. Keith Truenow: "This is a great opportunity to help farmers reach their goals and their needs."
• State Rep. Danny Alvarez: "Florida agriculture is the backbone of our state’s culture and economy, and in light of unprecedented attacks against our proud farmers, ranchers, and growers, we must do all that we can to defend agriculture and its future in Florida. This proposed constitutional amendment will support this vital industry and send a clear signal that Florida will stand with our farmers."
• Commissioner Wilton Simpson: "Food security is a national security issue, and this proposed constitutional amendment represents a pivotal step towards securing the permanent future of agriculture in Florida. By eliminating the burdensome multiple taxation of agricultural production, we can pave the way for sustained growth and resilience within our agricultural sector, strengthen and secure our food supply chain, support our hardworking farmers, and safeguard our state and nation's well-being."
• State Sen. Jay Collins: "As a retired Army Green Beret, I know the complexities of today’s hyper competitive world and it is imperative we stabilize, revitalize and grow agriculture to ensure Florida’s footprint on the world stage. I am proud to work alongside Commissioner Wilton Simpson and Representative Alvarez to provide meaningful support to Florida’s farmers, ranchers, and growers."

Opposition

Opponents

Officials

• State Rep. Anna Eskamani (D)

Arguments

• Rep. Anna Eskamani: "This bill would have a $30 million fiscal impact for local governments, with no guardrails to prevent windfalls. It would also mostly benefit a handful of giant agribusinesses with multiple TPP (tangible personal property) accounts. There could be a more targeted approach to support smaller business owners and farmers, but this approach is not targeted enough to earn my support."

Campaign finance

See also: Campaign finance requirements for Florida ballot measures

If you are aware of a committee registered to support or oppose this measure, please email editor@ballotpedia.org.

	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Support	$0.00	$0.00	$0.00	$0.00	$0.00
Oppose	$0.00	$0.00	$0.00	$0.00	$0.00
Total	$0.00	$0.00	$0.00	$0.00	$0.00

Background

Property tax exemptions in Florida

In Florida, property taxes are annually levied on personal property by counties, municipalities, school districts, and some special districts. Under the Florida Constitution, exclusive authority is granted to local governments to levy ad valorem taxes on tangible personal property. Certain exemptions exist in Florida's tax code. The homestead exemption provides up to $50,000 in assessed value reduction for a property used as a primary residence. The first $25,000 applies to all property taxes, and the second $25,000 applies to non-school levies. Properties used for conservation, historic preservation, or other qualifying purposes may also be assessed based on their use rather than their market value under Florida law. Tangible personal property, such as motor vehicles, motor homes, and certain household goods can also be exempt.

Agricultural properties may qualify for a separate assessment under the state's agricultural classification. This classification allows land used for bona fide commercial agricultural purposes to be taxed based on its use value rather than its highest and best market value. In addition, Florida exempts the first $25,000 in value of tangible personal property (TPP) used in a business or agricultural operation. TPP includes non-real estate assets such as machinery, tools, and equipment. To claim the TPP exemption, property owners must file an annual return with the county property appraiser.

Path to the ballot

Amending the Florida Constitution

See also: Amending the Florida Constitution

A 60% vote is required during one legislative session for the Florida State Legislature to place a constitutional amendment on the ballot. That amounts to a minimum of 72 votes in the Florida House of Representatives and 24 votes in the Florida State Senate, assuming no vacancies. Amendments do not require the governor's signature to be referred to the ballot. Amendments on the ballot must be approved by 60% of voters to pass.

House Joint Resolution 1215 (2025)

The following is the timeline of the constitutional amendment in the state legislature:

• April 25, 2025: The state House passed the amendment in a vote of 110-1.
• May 2, 2025: The state Senate passed the amendment in a vote of 37-0.

Partisan Direction Index = +2.4% (Bipartisan)

Democratic Support

97.6%

Republican Support

100.0%

Florida House of Representatives

Voted on April 25, 2025

Votes Required to Pass: 72
	Yes	No	NV
Total	110	1	8
Total %	92.4%	0.8%	6.7%
Democratic (D)	30	1	2
Republican (R)	80	0	6

Florida State Senate

Voted on May 2, 2025

Votes Required to Pass: 23
	Yes	No	NV
Total	37	0	1
Total %	97.3	0	2.6
Democratic (D)	10	0	1
Republican (R)	27	0	1

How to cast a vote

See also: Voting in Florida

See below to learn more about current voter registration rules, identification requirements, and poll times in Florida.

How to vote in Florida

Poll times

In Florida, all polls are open from 7:00 a.m. to 7:00 p.m. local time. Florida is divided between the Eastern and Central time zones. Anyone in line when the polls close must be allowed to vote.

Registration

Check your voter registration status here.

To vote in Florida, one must be at least 18 years of age, a citizen of the United States, and a legal resident of Florida and the county in which he or she intends to vote. A person must also not be deemed mentally incapacitated with respect to voting, nor have been convicted of a felony without having their voting rights restored. Pre-registration is available beginning at 16 years of age.

Voters may retrieve registration applications at the following locations:

• Local elections offices
• Public assistance agencies
• Disability services agencies
• Independent living centers
• Military recruitment offices
• Public libraries
• Driver's license office
• Tax collector's office
• The office of any entity authorized by the Florida Fish and Wildlife Conservation Commission to issue fishing, hunting, or trapping permits

A registration form is also available online. The form can be printed and submitted via mail.

Click here to find your county Supervisor of Elections.

Automatic registration

See also: Automatic voter registration

Florida does not practice automatic voter registration.

Online registration

See also: Online voter registration

Florida has implemented an online voter registration system. Residents can register to vote by visiting this website.

Voters may also apply for or modify their voter registration status while renewing their driver's license through the Florida Department of Highway Safety and Motor Vehicles’ online renewal system here.

Same-day registration

See also: Same-day voter registration

Florida does not allow same-day voter registration.

Residency requirements

To register to vote in Florida, you must be a resident of the state. State law does not specify a length of time for which you must have been a resident to be eligible.

Verification of citizenship

See also: Laws permitting noncitizens to vote in the United States

Starting January 1, 2027, Florida requires officials to verify whether a prospective voter provided proof of citizenship when applying for a driver’s license or state ID card. If not, the person must provide proof of citizenship to be registered to vote. This also applies to individuals who are updating their registration with a change of name, address, or party affiliation.

Documents acceptable as proof of citizenship include:

“

(a) An original or certified copy of a United States birth certificate. (b) A valid, unexpired United States passport. (c) A naturalization certificate issued by the United States Department of Homeland Security. (d) A Consular Report of Birth Abroad provided by the United States Department of State. (e) A current and valid Florida driver's license or Florida identification card issued by the Department of Highway Safety and Motor Vehicles, if such license or identification card indicates United States citizenship. (f) A current and valid photo identification issued by the Federal Government or the state which indicates United States citizenship.

”

If a person appears to vote who did not provide proof of citizenship, they would be issued a provisional ballot. The ballot would only be counted if they provided proof of citizenship before 5 p.m. on the second day following the election.

An individual must also attest that they are a U.S. citizen when registering to vote. According to the state's voter registration application, "it is a 3rd degree felony under state and federal laws to falsely swear or affirm or otherwise submit false information."

All 49 states with voter registration systems require applicants to declare that they are U.S. citizens in order to register to vote in state and federal elections, under penalty of perjury or other punishment. Eight states — Alabama, Arizona, Kansas, Louisiana, New Hampshire, South Dakota, Utah, and Wyoming — have laws requiring individuals provide proof of citizenship at the time of voter registration, whether in effect or not. Three states, Florida, Georgia and Mississippi, require a person provide proof of citizenship if their citizenship status cannot be verified by other means. One state, Ohio, requires proof of citizenship only when registering to vote at a Bureau of Motor Vehicles facility. In three states — California, Maryland, and Vermont — at least one local jurisdiction allows noncitizens to vote in some local elections. Noncitizens registering to vote in those elections must complete a voter registration application provided by the local jurisdiction and are not eligible to register as state or federal voters.

Verifying your registration

The page Voter Information Lookup, run by the Florida Department of State, allows residents to check their voter registration status online.

Voter ID requirements

Florida requires voters to present photo identification with a signature while voting.

The following list of accepted ID was current as of November 2025. Click here for the Florida Secretary of State's page on accepted ID to ensure you have the most current information.

“

Whether voting during early voting or on Election Day, you must bring a current and valid photo ID with signature. Any one of the following photo IDs will be accepted: Florida driver’s license Florida identification card issued by the Department of Highway Safety and Motor Vehicles United States passport Debit or credit card Military identification Student identification Retirement center identification Neighborhood association identification Public assistance identification Veteran health identification card issued by the United States Department of *Veterans Affairs License to carry a concealed weapon or firearm issued pursuant to s. 790.06 Employee identification card issued by any branch, department, agency, or entity of the Federal Government, the state, a county, or a municipality.

”

Starting on January 1, 2027, passport cards and uniformed services or Merchant Marine identification cards will be accepted as valid photo IDs for voting purposes. Debit or credit cards, student ID cards, retirement center identification, neighborhood association identification, and public assistance identification would no longer be accepted.

A voter who presents an ID without a signature must show a second form of identification that includes the voter’s signature.

See also

2026 measures

• 2026 ballot measures
• Property tax exemptions on the ballot

Florida

• Florida ballot measures
• Florida ballot measure laws

News and analysis

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• Ballot measure readability
• Ballot measure polls

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