The joint resolution proposes an amendment to the Florida State Constitution that would allow the Legislature to establish a homestead property tax exemption for the surviving spouse of certain quadriplegics. Specifically, this amendment would enable the surviving spouse to receive a property tax exemption on real estate that was used and owned as a homestead by the quadriplegic at the time of their death. The resolution outlines the necessary changes to Section 6 of Article VII and introduces a new section in Article XII to facilitate this exemption.

If approved, the amendment would take effect on January 1, 2027, and would be presented to the state's electors for approval or rejection during the next general election or an earlier special election. The resolution emphasizes the importance of providing financial relief to the surviving spouses of quadriplegics, ensuring they can maintain their homestead without the burden of property taxes that may have been previously exempted for their spouse.