This fall, Florida voters will face choices on three proposed amendments to the state constitution. Amendment 3, with its proposed changes to property taxes, is getting the headlines, but two other proposals could also make changes to how state government operates.
Amendment 2 would change how the state taxes certain equipment used on agricultural land. It was placed on the ballot by state lawmakers, who approved HJR 1215 during the 2025 legislative session. It passed the House with a vote of 110-1, then passed the Senate 37-0.
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Voters will see the following summary on their ballot:
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.
“Tangible personal property” generally means physical items that can be owned and moved — such as machinery, tools, equipment, appliances and other business property. These items are subject to property tax, similar to how homes and other buildings are taxed, based on the value of the property as of January 1 each year. The state already provides some exemptions for tangible personal property, including the first $25,000 of assessed value, household goods and personal items, and some other categories.
Amendment 2 would create another constitutional exemption specifically for qualifying agricultural and agritourism property. State law defines how property appraisers classify land as agricultural, and state law also defines “agritourism.”
The state’s Revenue Estimating Conference examined the proposed changes, and estimated that local governments across the state would lose a total of $31 million in revenue beginning in the 2027-2028 fiscal year, with similar revenue losses in the years that followed, due to the tax exemptions.
The proposal must be approved by at least 60 percent of those voting on it in order to take effect. If the measure passes, it would first apply for assessments for tax years beginning Jan. 1, 2027.
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