Ballot measures › Florida 2026 › Amendment 2
Florida Amendment 2 (2026): Exemption of Tangible Personal Property on Agricultural Land from Taxation
Constitutional amendment (legislative referral, CS/HJR 1215)On the November 3, 2026 ballotFlorida Amendment 2 (Exemption of Tangible Personal Property on Agricultural Land from Taxation) is on the November 3, 2026 ballot. Exempt tangible personal property habitually located on land classified as agricultural, used in the production of agricultural products or for agritourism activities, and owned by the landowner or leaseholder, from ad valorem taxation. Would first apply for tax years beginning January 1, 2027.
What Amendment 2 would do
Exempt tangible personal property habitually located on land classified as agricultural, used in the production of agricultural products or for agritourism activities, and owned by the landowner or leaseholder, from ad valorem taxation. Would first apply for tax years beginning January 1, 2027.
What a yes or no vote means
How Amendment 2 reached the ballot
Florida's citizen initiative can propose only constitutional amendments; there is no statute initiative or veto referendum. Petitions need signatures equal to 8 percent of the last presidential vote (880,062 for 2026), spread across at least 14 of 28 congressional districts, and the Florida Supreme Court reviews each initiative for single-subject compliance and clear ballot language. Amendments also reach the ballot by a three-fifths vote of both legislative chambers, and every amendment, however proposed, needs 60 percent voter approval to pass.
Verify with the state: official full text and details →. Wording above follows the certified ballot language; The Ballot Brief does not take positions on measures.
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