The joint resolution proposes an amendment to the Florida State Constitution that would allow the Legislature to establish laws preventing the consideration of any changes or improvements made to homestead properties aimed at mitigating flood damage when determining the assessed value of such properties for ad valorem taxation. This amendment seeks to provide clarity and support for homeowners who make improvements to their properties to enhance flood resilience, ensuring that these enhancements do not lead to increased property taxes.

If approved, the amendment would modify Section 4 of Article VII and create a new section in Article XII of the State Constitution, with an effective date of January 1, 2027. The resolution outlines the specific provisions that would be added, emphasizing the importance of maintaining fair property assessments while encouraging homeowners to invest in flood mitigation measures without the fear of increased tax burdens. The proposed changes will be submitted to voters for approval in the next general election or a special election authorized by law.