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 continue receiving 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 proposed amendment will be submitted to voters for approval or rejection at the next general election or an earlier special election.

If approved, the amendment would take effect on January 1, 2027. It aims to provide financial relief to the surviving spouses of quadriplegics, ensuring they can maintain their homestead without the burden of property taxes that were previously exempted for their spouse. The resolution outlines the necessary changes to Section 6 of Article VII and introduces a new section in Article XII of the State Constitution to facilitate this exemption.