The resolution proposes a constitutional amendment to allow the Texas legislature to exempt tangible personal property, specifically animal feed held for retail sale, from ad valorem taxation. This amendment would add Section 1-s to Article VIII of the Texas Constitution, granting the legislature the authority to establish this exemption through general law. Additionally, the legislature would have the power to set further eligibility requirements for this exemption.

If approved, this 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 proposed exemption from ad valorem taxation for animal feed held for retail sale.