The resolution, H.J.R. No. 67, proposes a constitutional amendment to allow the Texas legislature to exempt the total assessed value of the residence homestead of unpaid caregivers from ad valorem taxation. This exemption would apply to caregivers of individuals who are eligible for long-term services and supports under the Medicaid program while those individuals are on a waiting list for such services. The amendment aims to provide financial relief to caregivers who support individuals with disabilities during a challenging period of waiting for necessary assistance.

If approved, the amendment would add Section 1-q to Article VIII of the Texas Constitution, granting the legislature the authority to establish this tax exemption through general law. Additionally, the legislature may set further eligibility requirements for the exemption. The proposed amendment is set to be presented to voters in an election scheduled for November 4, 2025, allowing the public to decide on the measure.