The proposed joint resolution seeks to amend the Texas Constitution to allow certain political subdivisions, such as counties and school districts, to exempt a portion of the market value of the residence homestead from ad valorem taxation for parents or guardians of individuals with disabilities who reside with them. Specifically, it allows for an exemption of at least $3,000 of the homestead's market value for these caregivers. Additionally, the resolution stipulates that if a political subdivision receives a petition from 20% of voters, it must hold an election to determine whether to implement this exemption.

Furthermore, the resolution includes provisions for a temporary measure that will take effect on January 1, 2026, and will apply to tax years beginning on or after that date. It also outlines that the proposed amendment will be presented to voters in an election scheduled for November 4, 2025, allowing them to decide on the exemption for the residence homesteads of parents or guardians of disabled individuals. The resolution aims to provide financial relief to families caring for disabled individuals by reducing their property tax burden.