Today, Florida Commissioner of Agriculture Wilton Simpson, Senator Jay Collins, and Representative Danny Alvarez announced the filing of a joint resolution, HJR 1251 and SJR 1560, to amend the Florida Constitution to eliminate multiple taxation of agricultural production by annual local property taxes. The proposed constitutional amendment creates a total tax exemption of tangible personal property — such as farm machinery, equipment, and implements — on property classified as agricultural.
TALLAHASSEE, Fla. — Today, Florida Commissioner of Agriculture Wilton Simpson, Senator Jay Collins, and Representative Danny Alvarez announced the filing of a joint resolution, HJR 1251 and SJR 1560, to amend the Florida Constitution to eliminate multiple taxation of agricultural production by annual local property taxes. The proposed constitutional amendment creates a total tax exemption of tangible personal property — such as farm machinery, equipment, and implements — on property classified as agricultural.
If adopted, the constitutional amendment will help alleviate the financial burden on Florida’s agriculture producers, help incentivize the growth of agricultural production in the state, and ease increasing food costs to consumers by lowering the cost of production.
“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," said Commissioner Wilton Simpson. "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.”
“As a retired Army Green Beret, I know the complexities of today’s hyper competitive world and it is imperative we stabilize, revitalize and grow agriculture to ensure Florida’s footprint on the world stage," said Senator Jay Collins. "I am proud to work alongside Commissioner Wilton Simpson and Representative Alvarez to provide meaningful support to Florida’s farmers, ranchers, and growers.”
"The tax we are eliminating is flat out wrong," said Representative Danny Alvarez. “Florida agriculture is the backbone of our state’s culture and economy, and in light of unprecedented attacks against our proud farmers, ranchers, and growers, we must do all that we can to defend agriculture and its future in Florida. This proposed constitutional amendment will support this vital industry and send a clear signal that Florida will stand with our farmers.”
The proposal is being filed as a joint resolution in both the Florida House of Representatives and Florida Senate and requires support by three-fifths of the membership of each chamber. If adopted by 60 percent of the electors voting on the measure in the 2024 general election, the amendment will go into effect.
Currently, Article VII, Section 3(e)(1) provides an exemption from ad valorem taxation of up to $25,000 on all property subject to tangible personal property taxes. Tangible personal property is defined as all goods, property other than real estate, and other articles of value that the owner can physically possess and have intrinsic value. Examples of what is included when filing a tangible personal property tax return include:
Florida agriculture — and its over 47,000 farms and ranches — produces more than 300 commodities, contributes more than $180 billion to the state’s economy, and helps employ more than 2.5 million people.
For more information about Commissioner Simpson and the Florida Department of Agriculture and Consumer Services, visit FDACS.gov.
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