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 certain quadriplegics. Specifically, this amendment 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, which would take effect on January 1, 2027, if approved by voters.

The proposed amendment aims to provide financial relief to the surviving spouses of quadriplegics, recognizing the unique challenges they face after the loss of their partner. The resolution includes provisions for the exemption to be included on the ballot for the next general election or a special election authorized by law, allowing voters to decide on this important measure.