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Amendment 2: Exemption of Tangible Personal Property on Agricultural Land from Taxation

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Research as of Oct. 24, 2026. Early voting runs through Nov. 1; Election Day is Nov. 3. Check your voter info at votehillsborough.gov

Amendment 2: Exemption of Tangible Personal Property on Agricultural Land from Taxation

State Constitutional Amendments

Amendment 2: Exemption of Tangible Personal Property on Agricultural Land from Taxation

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Listen: this contest in 1:29

Research as of Oct. 23, 2026

Read by a synthetic voice from this page’s research. A summary, not a recommendation.

Read the transcript

Florida voters will decide whether farm equipment should be exempt from property tax. It needs 60 percent to pass. A Yes vote exempts tractors, irrigation and other farm or agritourism equipment from property tax, starting in 2027. A No vote keeps today's rule, where a business exempts its first 25 thousand dollars of equipment. State analysts put the cost near 31 million dollars a year in local revenue. The sponsor, Republican state Representative Danny Alvarez of Riverview, says that is small for government but means everything to agriculture. Agriculture Commissioner Wilton Simpson, the Florida Farm Bureau, the Republican Party of Florida and the Hillsborough County Republican Party back it. State Representative Anna Eskamani, a Democrat, cast the only legislative No vote, saying it would mostly benefit giant agribusinesses. Hillsborough Democrats and the West Central Florida Labor Council say No. Creative Loafing Tampa Bay's editors say No, calling it a special-interest break that helps big agriculture most. The Tampa Bay Times editorial board recommends Yes in a syndicated column, while the Orlando Sentinel, Miami Herald and Sun Sentinel say No. A poll sponsored by the James Madison Institute, taken around the start of October, found 57 percent support. No campaign money was found on either side. Research as of October 23, 2026. Sources and the full picture are on this page.

Official sample ballot wording

Constitutional Amendment No. 2

Exemption of Tangible Personal Property on Agricultural Land from Taxation

Article VII, Section 3; Article XII

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.

Yes · No

60% needed to passWhat this means

Mark your ballot: Amendment 2: Exemption of Tangible Personal Property on Agricultural Land from Taxation
EditorialWhy Creative Loafing picks No
  • It's a property-tax break for farm equipment, costing local governments roughly $31 million a year.
  • CL calls it a special-interest break that helps big agriculture most; small farms already pay less because every business's first $25,000 of equipment is exempt.
  • Lawmakers should find better ways to help small family farms and farmworkers.

Ray Roa, Creative Loafing voting guide 2026: Florida's Constitutional Amendments

Where it stands

FactState amendments (60% needed) · Amendment 2 (Agricultural equipment tax exemption)

57% yes (1 sponsored poll)

1 poll in the analysis. Research as of Oct. 24, 2026.

Lead recommendationEditorialCreative Loafing Tampa Bay, Oct. 22, 2026

Creative Loafing’s pick

No

Why, as they argue it (our summary of their write-up)

  • It's a property-tax break for farm equipment, costing local governments roughly $31 million a year.
  • CL calls it a special-interest break that helps big agriculture most; small farms already pay less because every business's first $25,000 of equipment is exempt.
  • Lawmakers should find better ways to help small family farms and farmworkers.

Ray Roa · Creative Loafing voting guide 2026: Florida's Constitutional Amendments · every pick: the full guide

Creative Loafing’s reporting on this race (1)

Why this leads: The site owner's choice (Oct. 24): the recommendation that best matches the owner's values, shown first on every contest. Still an editorial: one outlet's opinion, not this site's.

The money gap

Fact

The research didn't verify committee money for or against this amendment.

What the research holds

Counts from every page and file
Polls
1
Money-map edges0 with money
6
Network edges
4
Progressive support
6
Progressive oppose
0
Right-leaning support
5
Right-leaning oppose
0
Sources
58
People & groups
16

Tampa Bay Times

EditorialMoney map

Yes

The Times' case
The Times recommends Yes.
The other side
Other Florida papers disagree: the Orlando Sentinel, Miami Herald and Sun-Sentinel recommend No.

EditorialAs recorded in each guide

Progressive guide
No recommendation
Right-leaning guide
No recommendation

Sources differTampa Bay Times on Amendments 1 and 2

Other editorial pages

Opinion columns, not endorsements

No other editorial page in the research has made a pick here.

Endorsements, both lenses

Neither lens is this site's voice

Progressive lens

LensOpen the guide

Summary

YES exempts farm equipment and other personal property on agricultural land (including agritourism) from property tax starting 2027; ~$31M/yr local revenue loss.

Yes0 support · 0 oppose

No listings found in this guide.

Notes

  • No progressive group supports it.
No6 support · 0 oppose

SupportEndorsement

Labor
Progressive & community organizing
Democratic Party & caucuses
Nonpartisan civic (context)

Notes

  • Rep. Anna Eskamani (D-Orlando) cast the only House vote against it, citing windfalls for large agribusiness.

Conservative side, as noted in this guide

YES: sponsor Sen. Keith Truenow (R), Republican Party of Florida, Florida Farm Bureau, Florida TaxWatch. No campaign committee on either side.

Searched, nothing found

Florida Democratic Party (statewide), Florida Policy Institute, Sierra Club Florida, 1000 Friends of Florida, Florida AFL-CIO, SEIU Florida, Florida Rising, Progress Florida, ACLU of Florida, Equality Florida. Not reached: Farmworker Association, Coalition of Immokalee Workers, Florida Conservation Voters.

Right-leaning lens

LensOpen the guide

Summary

YES exempts farm equipment and other personal property on agricultural land from property tax starting 2027 (~$31M/yr local revenue).

Yes5 support · 0 oppose

SupportEndorsement

Republican Party & officials
Fiscal / free-market
No0 support · 0 oppose

No listings found in this guide.

Notes

  • No right-leaning opposition found. The lone House NO vote was Democrat Anna Eskamani.

Progressive side, as noted in this guide

Hillsborough Democrats, the Labor Council and FEA say NO.

Searched, nothing found

Florida Cattlemen's, Florida Citrus Mutual, sugar companies (no separate statements).

Terms

Definition

Sources

58 in the registry, official records first · All sources
Show 48 more sources

Where sources disagree

All conflicts

  • Tampa Bay Times on Amendments 1 and 2

    • A1 No, A2 Yes (money map, via AOL syndication)
    • 'No recommendation' (both endorsement guides)

    Resolved: show the money map's pick with its source, and note the guides found no recommendation

    Guides searched tampabay.com directly; the money map found the syndicated column. Both statuses are real.

Matched from the research's conflict list by contest, candidate, judge or measure name.

Where to vote