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 spouses of quadriplegics who were receiving such an exemption at the time of their death. This amendment seeks to provide financial relief to these surviving spouses, ensuring they can maintain their homestead without the burden of property taxes that would otherwise apply. The proposed changes would amend Section 6 of Article VII and create a new section in Article XII, which would be submitted to voters for approval in the next general election or an earlier special election.

If approved, the amendment would take effect on January 1, 2027, allowing the Legislature to implement the necessary provisions for the tax exemption. The resolution emphasizes the importance of supporting the families of individuals with severe disabilities, particularly those who have passed away, by alleviating some of the financial pressures associated with property ownership. The measure reflects a commitment to providing assistance to vulnerable populations within the state.