The 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 their assessed value for ad valorem taxation. This amendment seeks to provide clarity and support for homeowners who invest in flood mitigation efforts, ensuring that such improvements do not lead to increased property taxes. The proposed changes would be reflected in Section 4 of Article VII and would also create a new section in Article XII of the Constitution.

If approved, this amendment would take effect on January 1, 2027, and would be presented to the voters for approval or rejection during the next general election or a specially authorized election. The resolution emphasizes the importance of maintaining fair property assessments while encouraging homeowners to enhance their properties' resilience against flooding without the fear of increased tax burdens.