Many might associate the Amendment 2 ballot initiative designation with the 2024 push to make hunting and fishing by traditional methods a constitutional right in Florida. Still, it means something different this midterm season.
Amendment 2 would exempt tangible personal property on agricultural land from property taxes. The exemption would apply to farm equipment, like tools and tractors.
Supporters of the bill say it will provide much-needed relief to Florida farmers struggling.
Florida Commissioner of Agriculture Wilton Simpson said the amendment would prevent farmers from being taxed on both their land and equipment.
"Food security is a national security issue, and this proposed constitutional amendment represents a pivotal step towards securing the permanent future of agriculture in Florida," Commissioner Simpson said in a press release announcing the amendment in January 2024. "By eliminating the burdensome multiple taxation of agricultural production, we can pave the way for sustained growth and resilience within our agricultural sector, strengthen and secure our food supply chain, support our hardworking farmers, and safeguard our state and nation's well-being.”
The amendment was filed by Senator Jay Collins, Simpson and state Representative Danny Alvarez, all Republicans.
"The tax we are eliminating is flat out wrong," Rep. Alvarez said in the press release. “Florida agriculture is the backbone of our state’s culture and economy, and in light of unprecedented attacks against our proud farmers, ranchers, and growers, we must do all that we can to defend agriculture and its future in Florida. This proposed constitutional amendment will support this vital industry and send a clear signal that Florida will stand with our farmers.”
Opponents of the amendment say it would have a large fiscal impact on Florida, and would largely benefit giant agricultural businesses rather than struggling small farms.
State Representative Anna Eskamani caste the only "no" vote in the Florida House vote to put the resolution on the 2026 midterm election ballot.
"This bill would have a $30 million fiscal impact for local governments, with no guardrails to prevent windfalls. It would also mostly benefit a handful of giant agribusinesses with multiple TPP accounts. There could be a more targeted approach to support smaller business owners and farmers, but this approach is not targeted enough to earn my support," she wrote in a vote explanation.
