By Daniel Rivero
Florida voters are facing two statewide ballot questions that deal with property taxes in this election cycle.
Amendment 3, which would dramatically reduce property taxes for homestead property owners while deeply impacting local government revenue and services, has been widely covered and discussed.
But Amendment 2 has received scant attention. And coupled with Amendment 3, if passed, it could have a disproportionate impact on rural Florida.
Amendment 2 would effectively end tangible personal property taxes for land "classified as agricultural, used in the production of agricultural products or for agritourism."
If that sounds confusing, keep reading.
“Tangible personal property tax” is an annual tax on machines, equipment or furniture that are used for a business. All sorts of businesses — from beauty salons to factories — are taxed annually on that. In agriculture that can mean things like tractors, harvesting equipment, feeding lines and machinery.
The Florida Legislature placed Amendment 2 on the ballot in 2025, and Republican House Representative Daniel Alvarez of Tampa was largely the face behind the push.
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