HJR 105 proposes a constitutional amendment to establish a limitation on the total amount of ad valorem taxes a county may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses. The amendment prevents counties from increasing taxes on a qualifying homestead while it remains the residence of the eligible individual or their surviving spouse, provided the spouse is disabled or at least 55 years old at the time of the individual's death. The amendment also allows for the transfer of the tax limitation to a new homestead under conditions specified by general law.