Florida Amendment 2 — agricultural equipment tax exemption (CS/HJR 1215)

What It Does

Exempts qualifying tangible personal property located on agricultural land, used for agriculture/agritourism and owned by the landowner or leaseholder.

Status: Legislature completed passage May 2; filed June 18, 2025. If approved, first assessments affected begin January 1, 2027.

Legislatively referred constitutional amendment — pending voter decision

Potential Effects

Possible Benefits

Could lower qualifying agricultural equipment tax costs and administrative burden.

Potential Trade-Offs

Creates a sector-specific tax preference and reduces taxable property, requiring local revenue or spending adjustments.

Potential effects are analysis, not guaranteed household outcomes. The interactive guide retains the full income and scenario breakdown where evidence is available.

Original Sources