This resolve establishes the Commission to Study Lowering Property Taxes by Revising the State-Municipal Revenue Sharing Program, which is directed to perform a holistic review of the state-municipal revenue sharing system with a focus on equitable distribution and the diverse needs of municipalities. The commission is required to submit a report and suggested legislation by December 3, 2025 to the Joint Standing Committee on Taxation, which is authorized to report out legislation based on the report to the Second Regular Session of the 132nd Legislature.