Ad Valorem Tax Exemption

2025 Regular Session Introduced by Danny Alvarez and 8 co-sponsors

The bill would permit a constitutional ad valorem property tax exemption for tangible personal property on agricultural land used in farming or agritourism, subject to implementing

Signed by Officers and filed with Secretary of State

#constitutionalamendments #subjectindex

Summary — HJR 1215 (Ad Valorem Tax Exemption)

Bill type: Joint resolution proposing a constitutional amendment

Bill number / title: HJR 1215 — Ad Valorem Tax Exemption

Introduced: February 26, 2025

Status: Passed both chambers, ordered enrolled, signed by officers and filed with the Secretary of State (filed 2025-06-18). Companion: SJR 318 (Sen. Truenow).

Subject: Constitutional amendment affecting property taxation (ad valorem)

Purpose / Intent

HJR 1215 would amend Article VII of the Florida Constitution to authorize an ad valorem (property tax) exemption for certain tangible personal property used on agricultural land. The amendment gives the Legislature the power to create an exemption for tangible personal property that is habitually located or typically present on agricultural land, used in producing agricultural products or for agritourism, and owned by the landowner or leaseholder.

Key provisions

Adds a constitutional authorization allowing the Legislature to exempt tangible personal property from ad valorem taxation when all of these conditions are met:

The personal property is habitually located or typically present on agricultural land;
It is used in the production of agricultural products or for agritourism activities; and
It is owned by the landowner or a leaseholder of that agricultural land.

The exemption would be subject to "conditions, limitations, and reasonable definitions" to be established by general law (i.e., implementing legislation would define scope and rules).

Constitutional-amendment procedural rules:

Requires a three-fifths vote of each legislative chamber to place on the ballot (already achieved).
Must be approved by at least 60% of voters at the statewide election to be adopted.
If adopted by voters, the amendment would take effect January 1, 2027, and first apply to assessments for tax years beginning that date.

Not subject to the Governor’s veto (standard for constitutional amendments placed on the ballot by the Legislature).

Who would be affected

Beneficiaries: landowners and leaseholders of agricultural property whose tangible personal property (tools, machinery, equipment, etc.) meets the amendment’s criteria and any implementing statutes.

Fiscal impact: Local taxing jurisdictions (counties, municipalities, school districts, special districts) could experience revenue reductions. The Revenue Estimating Conference estimated a negative recurring local revenue impact in the range reported by committee analyses — roughly $28.7 million to $31.0 million annually beginning in the fiscal years after implementation (estimates vary by report). No direct state revenue impact was identified.

Procedural / timeline notes

HJR 1215 passed the House (110 yeas, 1 nay) and the companion passed in the Senate (reported as 37-0 for CS). Enrolled and filed with the Secretary of State on June 18, 2025.

Next step: submission to Florida voters at the 2026 general election (or earlier special election). Adoption requires approval by 60% of voters. If approved, the exemption applies to tax-year assessments beginning January 1, 2027 and would require implementing legislation to define eligibility and procedures.