The proposed joint resolution seeks to amend the Texas Constitution to allow the legislature to exempt a portion of the market value of a property from ad valorem taxation if the property serves as the primary residence of an adult with an intellectual or developmental disability. To qualify for this exemption, the adult must be related to the property owner or trustee within the third degree of consanguinity. The resolution specifies that the amount of the exemption would be equivalent to that provided for the residence homestead of other adults, whether married or unmarried.

If approved, this constitutional amendment will be presented to voters in an election scheduled for November 4, 2025. The ballot will include a proposition allowing voters to express their support or opposition to the amendment, which aims to provide financial relief to families caring for adults with disabilities by reducing their property tax burden.