The resolution proposes an amendment to the Florida State Constitution that would create a $100,000 tax exemption from the assessed value of real property for all levies. This amendment seeks to modify Section 3 of Article VII and introduce a new section in Article XII, which would be submitted to voters for approval during the next general election or a specially authorized election. The proposed changes aim to provide financial relief to property owners by exempting a significant portion of their property value from taxation.

If approved, the amendment would take effect on January 1, 2027. The resolution outlines the specific provisions for the exemption, including its applicability to all levies and the process for its implementation. This initiative reflects an effort to enhance tax relief measures for residents in Florida, particularly benefiting homeowners by reducing their overall tax burden.