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 exemption would apply to those quadriplegics who were receiving a property tax exemption on their homestead 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 by voters at the next general election or a special election, the amendment would take effect on January 1, 2027. The resolution emphasizes the importance of providing financial relief to the surviving spouses of quadriplegics, recognizing their unique circumstances and the challenges they may face following the loss of their partner. The proposed amendment aims to ensure that these individuals can maintain their homestead without the burden of property taxes that would otherwise apply.