The Conservative Case for Amendment 2

Amendment 2 on your ballot this Tuesday is about the people who grow Polk County's oranges, raise its cattle and keep its open land open. It would stop taxing farmers every year on the equipment they use to farm. The Polk County Republican Executive Committee, along with the Republican Party of Florida, recommends a YES vote.

Quick facts: Amendment 2

• What it does: Exempts farm equipment and other tangible personal property used on agricultural land, for farming or agritourism, from property taxes.
• Who qualifies: Equipment typically kept on land classified as agricultural and owned by the landowner or leaseholder.
• When it starts: Tax years beginning January 1, 2027.
• Who put it on the ballot: The Legislature, 110 to 1 in the House and 37 to 0 in the Senate.
• Who supports it: Agriculture Commissioner Wilton Simpson, the Florida Farm Bureau, Florida TaxWatch and the Republican Party of Florida, whose State Committee endorsed it unanimously.
• The Polk GOP position: Vote YES.

What does Amendment 2 change?

Florida taxes "tangible personal property," the equipment a business owns, every single year. Farms are no exception. Florida exempts the first $25,000 of a business's equipment, but as the Florida Farm Bureau points out, many farms have equipment costing far more than that. A tractor, a harvester, an irrigation system or a cattle chute gets taxed when it is bought, then taxed again on its value every year after.

Amendment 2 ends that annual tax for equipment that is habitually kept on agricultural land and used to produce agricultural products or for agritourism, like the U-pick farms, pumpkin patches and corn mazes Florida families love. It applies to equipment owned by the farmer who owns or leases the land.

Sen. Keith Truenow, a farmer and a sponsor of the measure, summed it up: "It hits every farm in the state of Florida, big, small. So every one of them is going to get a break on the cost of doing business, which is monumental."

Why does it matter to Polk County?

Because agriculture is who we are.

Polk County ranked first in Florida in citrus production in the 2019-20 season, and agriculture and related industries have accounted for about a quarter of all jobs in the county, according to UF/IFAS. Cattle alone contributed about $1.2 billion to Polk's economy.

Polk growers have also had a hard few years. Citrus greening has cut yields for more than a decade, and when Hurricane Ian crossed Central Florida in 2022, growers in parts of Polk reported losing 50 to 90 percent of their crops. Meanwhile, development pressure grows every year. Every cost we take off a family farm makes it a little more likely that farm stays a farm instead of becoming a subdivision.

Agriculture Commissioner Wilton Simpson, a Polk native and a farmer himself, put it plainly: "Food security is a national security issue, and this proposed constitutional amendment represents a pivotal step towards securing the permanent future of agriculture in Florida. By eliminating the burdensome multiple taxation of agricultural production, we can pave the way for sustained growth and resilience within our agricultural sector, strengthen and secure our food supply chain, support our hardworking farmers, and safeguard our state and nation's well-being."

What does it cost?

Not much, by government standards. A legislative analysis estimated the exemption would reduce local property tax revenue statewide by about $31 million a year, starting in 2027-28. Spread across every county and city in Florida, that is a small price for keeping our farms in business and our food grown at home.

Conservatives believe the government should not tax the tools a family uses to earn its living year after year. That is especially true when those tools feed the rest of us.

Why should Polk County vote YES?

• It ends a tax on tools. Farmers stop paying property tax every year on equipment they already bought.
• It helps every farm, big and small. Citrus growers, ranchers, vegetable farms and agritourism businesses all benefit.
• It keeps Polk's land in agriculture. Lower costs help family farms stay in the family.
• It protects food security. Florida-grown food depends on Florida farms staying viable.
• It has broad support. It passed the Legislature 110 to 1 and 37 to 0, and Commissioner Wilton Simpson, the Florida Farm Bureau and the Republican Party of Florida all back it.

Frequently asked questions

What is tangible personal property? Equipment and other movable property a business owns, as opposed to land and buildings. On a farm, that means tractors, harvesters, irrigation equipment, tools and similar items.

Don't farmers already get a break? Florida exempts the first $25,000 of business equipment value. Most working farms own far more than that, and pay tax on the rest every year.

Does Amendment 2 exempt farmland? No. Farmland is already assessed under Florida's agricultural classification. Amendment 2 is about the equipment on it.

Who supports Amendment 2? Agriculture Commissioner Wilton Simpson, the Florida Farm Bureau, Florida TaxWatch and the Republican Party of Florida.

How much of the vote does it need? Like every constitutional amendment, 60 percent.

When is the election? Tuesday, November 3, 2026. Polls are open from 7 AM to 7 PM at your assigned precinct.

How to vote in Polk County

Early voting has ended. Election Day is Tuesday, November 3, 2026, and polls are open from 7 AM to 7 PM at your assigned precinct, which you can find with the Supervisor of Elections' Precinct Lookup. Bring a current, valid photo ID with your signature. If you have a mail ballot, it must be received by the Supervisor of Elections by 7 PM on Election Day. For everything else, see the Polk County GOP Voter Guide.

On Amendment 2, vote YES.

Sources

1. Amendments: As Easy As 1, 2, 3, Republican Party of Florida
2. Vote YES on Amendment 2, Florida Farm Bureau Federation
3. What Florida voters need to know about Amendments 1 and 2, WUSF, Oct. 15, 2026
4. Agriculture remains a vibrant industry in Polk County, Central Florida Development Council
5. Hurricane Ian hit Florida's citrus growers when they were already down, WLRN, Oct. 21, 2022
6. Florida Amendment 2 (2026), Ballotpedia
7. HJR 1215 (2025) final bill analysis, Florida Legislature

Paid political advertisement paid for by the Polk County Republican Executive Committee, 6039 Cypress Gardens Blvd; Box 108, Winter Haven, FL 33884. Not authorized by any candidate or candidate’s committee.