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Vote YES on Amendment 2

A YES vote on Amendment 2 would support Florida farms, protect open spaces and preserve the local food and farm experiences that keep Florida special.  

What is Amendment 2?

Amendment 2 would remove tangible personal property taxes on certain equipment and tools used by farmers, ranchers and agritourism businesses, if approved by Florida voters in the Nov. 2026 General Election.

A “YES” VOTE WOULD…

  • SUPPORT FAMILY FARMS. As Florida grows, development pressures are increasing. Farms are often passed down through generations, but rising costs make it hard for families to stay in agriculture. Reducing costs on essential equipment helps family farms remain viable and preserve agricultural land for future generations.
  • PROTECT LOCAL FOOD PRODUCTION. Florida farmers produce 300+ commodities, including fruits, vegetables, cattle, dairy, timber, cotton, peanuts and nursery plants. Keeping agriculture economically viable helps maintain a reliable supply of healthy, safe and locally-grown food.
  • KEEP FARMING VIABLE. From tractors and harvesters to irrigation and livestock equipment, farming is expensive. Amendment 2 would reduce the tax burden on the equipment farmers need to grow food, raise livestock and care for the land.
  • PRESERVE THE FLORIDA YOU LOVE. Florida’s farms and ranches provide open spaces, wildlife habitat and beloved destinations like U-pick farms, pumpkin patches and corn mazes that make Florida unique. Keeping farms in business preserves these landscapes and family traditions for future generations.

AMENDMENT 2

FAQ

What is tangible personal property (TPP)?

Tangible personal property refers to agricultural equipment (not land or buildings) that is used to produce agricultural products or support agritourism activities. It’s the equipment that farmers use every day to produce the food, fiber and products we all rely on.

How would Amendment 2 help farmers?

Currently, farmers pay annual tangible personal property taxes on equipment that was already taxed when it was purchased. Reducing these costs would help farmers continue farming for future generations.

Are farmers already paying these taxes?

Yes. Florida currently exempts the first $25,000 of business equipment value from tangible personal property taxes, but many farms have equipment costing much more than that.

amendment 2

Ballot Language

This is a preview of how Amendment 2 will appear on your ballot. In plain terms, this amendment would stop taxing certain tangible property on land used for farming, ranching, or agritourism. “Ad valorem taxation” is another name for property tax- a tax based on what something is worth.

IN THE NEWS

The Palm Beach Post - Florida family farms would benefit from 'Yes' vote on Amendment 2

As lifelong farm­ers, we know the time, energy and fin­an­cial resources required to bring food, fiber and foliage to mar­ket. It’s more than live­stock, seeds, fer­til­izer and water. Today’s farm­ing requires tract­ors, pre­ci­sion tech­no­lo­gies, irrig­a­tion equip­ment, fen­cing and more. These are not lux­ur­ies; they are essen­tials to pro­duce the high-qual­ity products Amer­ic­ans enjoy.

Tampa Bay Times - Vote yes on Amendment 2 for Florida's farmers, food security and landscape

red case ih tractor in field
This is more than an economic issue. It is a matter of national security and farmers’ ability to put food on the table. When natural disasters, global conflicts or supply chain disruptions strike, our ability to grow and raise food at home matters. A strong domestic food supply makes Florida and the nation less vulnerable to disruptions beyond our control.

Florida TaxWatch - The Florida Taxpayer’s Guide for the 2026 Constitutional Amendments

Florida TaxWatch research has shown that this tax on tangible personal property (TPP) is burdensome to comply with and has other negative attributes that make tangible personal property taxes a good candidate for reduction or repeal. Amendment 2 is another way of chipping away at this onerous tax.

Wesh 2 - Florida Amendments 1, 2 offer rainy-day fund boost, tax break

UF/IFAS staff harvesting carrots in Live Oak, Florida.
A “yes” vote would exempt tangible personal property on agricultural land, used in growing or for agritourism, and owned by the landowner or leaseholder from ad valorem taxation.