Had the amendment passed, it would have granted state lawmakers the power to change property tax rules regarding flood resistance.

[3] Supporters of the amendment included Mike Twitty, Pinellas County Property Appraiser, and Chuck Clemons, a state representative.

[4] Opponents of the amendment included the Democratic Parties of Brevard, Lake, Marion, Orange, Seminole, Sumter, and Volusia Counties.

The Tallahassee Democrat, a newspaper in Florida, noted, "Floridians who prepare for rising sea levels and flooding by elevating their buildings won’t get hit with a property-tax increase" if the proposed amendment were to pass.

[3] The ballot summary read as follows:[7]Proposing an amendment to the State Constitution, effective January 1, 2023, to authorize the Legislature, by general law, to prohibit the consideration of any change or improvement made to real property used for residential purposes to improve the property's resistance to flood damage in determining the assessed value of such property for ad valorem taxation purposes.