The joint resolution proposes an amendment to the Florida State Constitution that would allow the Legislature to enact 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 lead to increased property taxes. The proposed changes would amend Section 4 of Article VII and create a new section in Article XII of the Constitution.

If approved by voters, this amendment would take effect on January 1, 2027. The resolution outlines the specific provisions that would be added to the Constitution, including the ability for the Legislature to define the parameters under which these assessments would be made. The amendment aims to provide financial relief to homeowners who enhance their properties to withstand flooding, thereby encouraging such improvements without the burden of higher taxes. The resolution will be presented to the electorate for approval or rejection at the next general election or a specially authorized election.