Florida Amendment 1 and Amendment 2 2026: My Yes Votes on the Rainy Day Fund and Farm Equipment Tax

Navy and red graphic reading My Vote: Yes on 1 and 2, with Rainy Day Fund and Farm Equipment Tax labels.

Florida Amendment 1 2026 asks voters to let the state save more of its surplus. Amendment 2 asks whether farm equipment on agricultural land should stay off the property tax rolls. Both were placed on the ballot by the Florida Legislature, and both need 60% to pass. I’m voting yes on both. Here’s what each one does, and why.

What Florida Amendment 1 2026 does

Amendment 1 is titled “Budget Stabilization Fund.” It raises the cap on Florida’s rainy day fund from 10% to 25% of general revenue collections. It requires the Legislature to transfer the lesser of $750 million or the amount needed to reach 25% each year, unless certain conditions are met, and it allows withdrawals for critical state needs (Florida Division of Elections, 2026 GEN, Ballot #1, HJR 5019).

  • YES means Florida can hold a larger reserve, with yearly deposits until the fund reaches 25%.
  • NO means the current 10% cap stays.

My view: One of the core questions I ask about government spending is whether it keeps pace with population growth and inflation, or runs ahead of them. A surplus is the moment that test matters most. Putting money in reserve, instead of growing permanent programs on one good year’s revenue, is the same discipline Brevard families and small businesses practice. As a Space Coast county that knows hurricane season, I want the state to have cash on hand when the storm comes.

What Florida Amendment 2 2026 does

Amendment 2 is titled “Exemption of Tangible Personal Property on Agricultural Land from Taxation.” It exempts from property tax the equipment and similar tangible personal property that is habitually located or typically present on land classified as agricultural, used to produce agricultural products or for agritourism, and owned by the landowner or leaseholder. It would first apply to tax years beginning January 1, 2027 (Florida Division of Elections, 2026 GEN, Ballot #2, HJR 1215).

  • YES means qualifying farm property is exempt from property tax, starting with the 2027 tax year.
  • NO means it stays subject to tangible personal property tax.

My view: Taxing the tractor every year punishes the farmer for owning the tools of the trade. Agriculture is part of Florida’s history and its open land. Keeping that land working is better than pricing it into subdivisions. That’s why I’m voting yes.

Read the full text before you vote

These are my personal votes, not instructions and not the position of any party organization. Read the full ballot language at the Florida Division of Elections. For the rest of your ballot, see my Voter Guide. Tonight: Amendment 3, in plain English.

— Josiah Gattle, Republican State Committeeman for Brevard County, Florida

LET’S WIN TOGETHER!

Sources: Florida Department of State, 2026 Constitutional Amendments booklet (files.floridados.gov/media/711369); Florida Division of Elections, Constitutional Amendments database, constitutionalinitiatives.dos.fl.gov (2026 GEN, Ballot #1 HJR 5019; Ballot #2 HJR 1215).

Political advertisement paid for and approved by Josiah Gattle for Brevard Republican State Committeeman.

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