Exempt Tangible Personal Property Used for Agriculture or Agritourism from Property Taxes
This amendment adds a new subsection to Article VII, Section 3 of the Florida Constitution exempting certain tangible personal property from ad valorem (property) taxation. To qualify, the property must be habitually located or typically present on land classified as agricultural, used in producing agricultural products or for agritourism activities, and owned by the landowner or leaseholder of that land. The exemption is subject to conditions, limitations, and definitions set by the Legislature in general law, and would first apply to tax years beginning January 1, 2027.
A yes vote means
A yes vote approves adding a constitutional exemption from ad valorem taxation for qualifying tangible personal property on land classified as agricultural, first applying to tax years beginning January 1, 2027.
A no vote means
A no vote leaves Article VII, Section 3 of the Florida Constitution unchanged, and no new constitutional exemption is created for tangible personal property on agricultural land.
Key points
- 1Adds subsection (h) to Article VII, Section 3 of the Florida Constitution.
- 2Exempt property must meet three conditions: 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.
- 3The exemption is subject to conditions, limitations, and reasonable definitions specified by the Legislature in general law.
- 4Takes effect upon voter approval and first applies to assessments for tax years beginning January 1, 2027.
- 5The measure is a legislatively referred constitutional amendment (type code LRCA).
Official Florida Secretary of State / voter-guide content.