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 provide clarity and support for homeowners who invest in flood mitigation efforts, ensuring that these improvements do not negatively impact their property tax assessments.

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 set for January 1, 2027. The resolution outlines the specific provisions that would be added, emphasizing the importance of fair property valuation while encouraging homeowners to enhance their properties' resilience against flooding. The proposed changes will be presented to the electors of Florida for approval or rejection during the next general election or a specially authorized election.