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What is Florida Proposal 2—and how would it affect property taxes on certain agricultural property?
In this short presentation, Constitutional Attorney Katherine Henry explains Florida Proposal 2, a proposed constitutional amendment appearing on the 2026 Florida ballot.
Proposal 2 would create a constitutional exemption from ad valorem taxation for certain tangible personal property that is habitually located or typically present on land classified as agricultural, when that property is used in the production of agricultural products or for agritourism activities and is owned by the landowner or leaseholder of the agricultural land. The amendment would first apply to tax years beginning January 1, 2027.
In this video, Katherine breaks down the proposal and explains what the proposed constitutional language would mean.
In this video:
What Florida Proposal 2 is
What “tangible personal property” means in this context
Which agricultural property the proposed exemption would cover
How the proposal relates to ad valorem property taxes
When the proposed change would take effect
This video is part of Katherine Henry's 2026 Ballot Proposals Explained educational series. Full video at: https://youtu.be/oJ2TtPruNko
📍 Presented at: Port Orange Christian Church
📅 September 18, 2026
🎤 Presented by: Constitutional Attorney Katherine Henry
🤝 Hosted by: Republican Liberty Caucus of Daytona Beach
The Florida Department of State identifies Proposal 2 as “Exemption of Tangible Personal Property on Agricultural Land from Taxation.”
Learn what is actually on your ballot. Know before you vote.
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