The resolution proposes an amendment to the Florida State Constitution that would allow the Legislature to establish laws prohibiting 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 ensure that property owners who make improvements to protect their homes from flooding are not penalized with higher property taxes as a result of those improvements. The proposed changes would be added to Section 4 of Article VII and 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 at the next general election or an earlier special election. The resolution emphasizes the need for fair property assessments that do not disadvantage homeowners who invest in flood mitigation efforts, thereby promoting better resilience against flooding while maintaining equitable taxation practices.