The proposed joint resolution seeks to amend the Texas Constitution to allow certain political subdivisions to exempt a portion of the market value of the residence homestead of parents or guardians of disabled individuals who reside with them from ad valorem taxation. Specifically, it amends Sections 1-b(b) and (c) of Article VIII to enable counties, cities, towns, and school districts to provide this exemption, which would apply to the market value of the homestead for those who are disabled and their guardians. The resolution also stipulates that individuals eligible for multiple exemptions can choose which one to apply for, but they cannot receive more than one exemption from the same political subdivision in a given year.

Additionally, the resolution includes a temporary provision that states the amendments will take effect on January 1, 2026, and will only apply to tax years beginning on or after that date. The proposed amendment will be presented to voters in an election scheduled for November 4, 2025, allowing them to decide whether to approve the exemption for the specified group. The ballot will clearly state the purpose of the amendment, ensuring voters understand the implications of their decision.