CIVIC RECORDDUVAL COUNTY 2026 FIELD GUIDE
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Florida02Amendment

BALLOT QUESTION · Duval County, Florida · 2026-11-03

Exemption of Tangible Personal Property on Agricultural Land from Taxation

Read the official wording before weighing the proposal. Confirm whether this question appears on your ballot with your elections office.

Official ballot wording & sources

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.

Choices: Yes / No

  • Duval 2026 General All-Races Sample BallotDuval County Supervisor of Elections · Captured 2026-10-27No. 2 Constitutional Amendment Article VII, Section 3 Article XII Exemption of Tangible Personal Property on Agricultural Land from TaxationOpen original source ↗
  • Duval 2026 General All-Races Sample BallotDuval County Supervisor of Elections · Captured 2026-10-27No. 2 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. Yes NoOpen original source ↗

Explanation & fiscal effects

Creates a property-tax exemption for qualifying movable property used in agricultural production or agritourism. It concerns equipment and other tangible personal property, not the land or buildings themselves.

Sources for this explanation
Purpose & what a vote means

Agricultural equipment tax exemption

Creates a property-tax exemption for qualifying movable property used in agricultural production or agritourism. It concerns equipment and other tangible personal property, not the land or buildings themselves.

Sources & cited passages
Tax, budget & practical effects

If YES wins

Beginning with the 2027 tax year, qualifying tangible personal property is exempt from ad valorem taxation if it is habitually located or typically present on agricultural-classified land, used for agricultural production or agritourism, and owned by that land’s owner or leaseholder. The Legislature may set conditions, limitations and definitions.

Sources & cited passages

If NO wins

Does not create the proposed agricultural equipment exemption; the existing tax rules remain.

Sources & cited passages
  • Duval 2026 General All-Races Sample BallotDuval County Supervisor of Elections · Captured 2026-10-27No. 2 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. Yes NoOpen original source ↗
Supporters & their arguments

Florida Farm Bureau Federation

Florida Farm Bureau Federation

Urges a YES vote, arguing that lower equipment costs help farms stay viable, support local food production and preserve agricultural land.

Advocacy arguments are attributed claims; no contribution amount is established by this page.

Sources & cited passages
Opponents & their arguments

League of Women Voters of Florida

League of Women Voters of Florida

The League’s own guide lists LWV of Florida among the opponents of Amendment 2.

Sources & cited passages

Collier County Democratic Party

Collier County Democratic Party

Recommends NO, citing lost local-government revenue and concern that larger agribusinesses receive more of the benefit.

The distribution of benefits is the party’s argument, not a verified donor motive.

Sources & cited passages

What remains unverified

  • Major campaign donors, committee receipts and spending have not been verified. Named supporters are endorsements, not proof of funding.