The proposed joint resolution seeks to amend Article 8, Section 5 of the New Mexico Constitution to establish a fifty percent property tax exemption for active and retired emergency first responders. To qualify for this exemption, active responders must be full-time and certified, having served for at least one year after completing any required probationary period. Retired responders must have a pension equal to one hundred percent of their final average salary as an emergency first responder. Additionally, the property must be the primary residence of the responder.

The resolution outlines that the burden of proof for eligibility for this exemption lies with the individual claiming it. If approved, the amendment will be presented to the public for a vote during the next general election or any special election called before that date. This initiative aims to provide financial relief to those who serve or have served in emergency response roles, recognizing their contributions to public safety.