The amendment would authorize the governing authority in each parish to provide an additional property tax exemption of up to $2,500 for first responders including firefighters, emergency medical service personnel, emergency response dispatchers, peace officers, police officers, and sheriffs, in addition to their homestead property tax exemption. An annual application and documentation would be required to claim the exemption. To qualify for the exemption, first responders would have to reside in the same parish their employer is located in.

The Louisiana Legislative fiscal office prepared a fiscal note for the amendment, in which it stated that it is unknown "the percentage of defined first responders who live in the same parish as their employer or how any discrepancies will be resolved. For instance, state police and dispatchers are employed throughout the state but the LA State Police is headquartered in East Baton Rouge Parish."