This joint resolution proposes an amendment to Article 8 of the New Mexico Constitution, which would require municipalities or counties to refund property taxes to property owners when the local government fails to enforce public nuisance laws, resulting in damage to the property. The refund amount would be limited to the property taxes paid in the previous tax year and would only cover costs reasonably incurred by the property owner to mitigate the effects of the government's inaction.

Additionally, the resolution stipulates that the property owner claiming the refund must provide proof of ownership and the amount of mitigation costs incurred. The proposed amendment will be presented to the public for approval or rejection during the next general election or any special election called before that date.