The joint resolution proposes amendments to the Florida State Constitution aimed at enhancing property tax benefits for homeowners and ensuring stable funding for law enforcement. Specifically, it seeks to increase the maximum value of the accrued Save-Our-Homes benefit that can be transferred to a new homestead for all levies except school district levies. This change would allow homeowners to retain more of their tax benefits when moving to a new property. Additionally, the resolution includes a provision that prohibits counties and municipalities from reducing their total funding for law enforcement services below the amounts budgeted in 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 maintaining adequate funding for law enforcement while also providing homeowners with greater flexibility and financial relief through the transfer of accrued tax benefits.