Florida Farm Equipment Tax Exemption Heads to Vote

Florida farmers who own equipment on agricultural land would be exempt from local property tax if voters approve Amendment 2 on November 3.

Updated on Nov. 3, 2026 in Organic Food

Screen-print poster illustration of a single farm tractor with an implement on flat Florida cropland, palm trees along the horizon under warm haze. — Florida voters will decide Amendment 2 on November 3, a measure that would exempt farm equipment on agricultural land from local property taxes. AI Illustration. Upload story photo >

Live Poll

Should Florida exempt farm equipment from property taxes, even if local governments lose revenue?

Florida voters will decide Amendment 2 on the November 3, 2026 ballot, a proposal that would exempt agricultural tangible personal property, such as farm equipment, from local property taxation. The measure applies to equipment on agricultural land used for growing or agritourism and owned by the landowner or leaseholder.

Why it matters

Farm equipment is a major cost for growers, and removing the tax would change what operating expenses look like for Florida farms. Opponents warn the exemption would cut local government budgets, which could affect services residents rely on.

The figures come from a single farm's tax and payroll records and from a projected local revenue loss tied to the ballot measure. Long and Scott Farms pays about $42,000 a year in tangible personal property taxes and has bought more than $2 million in equipment, while the $31 million revenue estimate depends on Amendment 3 also passing.

The players

Long and Scott Farms

A Mount Dora farm operating on 680 acres with about 140 workers, whose equipment tax burden illustrates the issue.

Orange County League of Women Voters

A local civic organization that opposes Amendment 2 over its effect on local government revenue.

The details

Amendment 2 would amend the Florida Constitution to remove ad valorem taxation on tangible personal property used on agricultural land for growing crops or agritourism. The exemption covers only equipment owned by the landowner or leaseholder. Supporters argue farmers are effectively taxed twice on machinery they already paid sales tax on, while opponents say the loss of local tax base would fall on counties and cities.

Amendment 2 appears on the Florida midterm ballot on November 3, 2026.

Health Landscape

Florida's existing $25,000 tangible personal property exemption already shields smaller businesses from equipment taxes. Amendment 2 would go further for agricultural operations, reshaping how the state funds local services while keeping farm production costs in focus.

If you buy food from Florida farms, a shift in farm operating costs could eventually affect prices and availability, though the extraction does not quantify that effect. Readers interested in how growers manage production costs can follow the November 3, 2026 vote as it bears on local food supply.

The takeaway

Amendment 2 is a tax question with real stakes for both farm budgets and local services, and it will be decided at the polls on November 3, 2026. Voters weighing it can look at how the measure interacts with Amendment 3 before deciding.