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 their assessed value for ad valorem taxation. This amendment seeks to provide clarity and support for homeowners who make such improvements, ensuring that their property taxes are not adversely affected by efforts to enhance flood resilience.

If approved, the amendment would modify Section 4 of Article VII and create a new section in Article XII, with an effective date set for January 1, 2027. The resolution outlines the specific provisions that would be included in the ballot for voters to consider, emphasizing the goal of protecting homeowners from increased tax assessments due to flood mitigation efforts.