The joint 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 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 state's electors for approval or rejection during the next general election or an earlier special election. The resolution emphasizes the importance of maintaining fair property assessments while encouraging homeowners to invest in flood mitigation measures without the fear of increased tax burdens.