The joint resolution proposes amendments to the Florida State Constitution that aim to provide tax relief and ensure funding for law enforcement. Specifically, it seeks to exempt homestead property from all ad valorem taxation, except for school district levies, for individuals aged 65 and older. Additionally, it establishes a prohibition against counties and municipalities from reducing their total funding for law enforcement services below the amounts budgeted in either the 2025-2026 or 2026-2027 fiscal years, whichever is higher.

If approved, these amendments would take effect on January 1, 2027, and would be presented to voters for approval or rejection at the next general election or an earlier special election. The resolution emphasizes the importance of supporting senior citizens through tax exemptions while also ensuring that law enforcement agencies maintain adequate funding to serve their communities effectively.