EXEMPTION OF TANGIBLE PERSONAL PROPERTY ON AGRICULTURAL LAND FROM TAXATION
Legislative amendments: no Financial Impact Estimating Conference statement and no official arguments or yes/no statements; 60% approval required.
GAP-FILL 2026-10-10: fiscal_impact quoted verbatim from Florida House of Representatives, Final Bill Analysis for CS/HJR 1215 (2025), summary "Fiscal or Economic Impact" (https://www.flsenate.gov/Session/Bill/2025/1215/Analyses/h1215z.WMC.PDF). Single-sourced (one official document). House staff analysis; Florida does not publish a separate fiscal statement for legislatively referred amendments (Financial Impact Estimating Conference statements are for citizen initiatives only).
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.
Not published by the state
Not published by the state
Not published by the state
The Revenue Estimating Conference estimates that, if approved by the voters, the amendment proposed by the joint resolution will have a negative recurring impact on local government revenues of $31.0 million, beginning in Fiscal Year 2027-28.
Not published by the state
Not published by the state
Both columns use the same layout. Text is quoted from the official state guide. Views expressed belong to the argument authors.