The resolution proposes a constitutional amendment to allow the Texas legislature to exempt from ad valorem taxation the appraised value of real property that results from the installation or construction of energy generators intended primarily for on-site energy production and distribution. This amendment seeks to encourage the use of such generators by reducing the tax burden associated with their installation, thereby promoting energy independence and sustainability.

If approved, the amendment will modify Section 2(a) of Article VIII of the Texas Constitution, which currently outlines various exemptions from taxation. The proposed change will be presented to voters in an election scheduled for November 4, 2025, allowing them to decide whether to support the exemption for property value associated with these energy-generating installations. The ballot will include a clear proposition for voters to express their approval or disapproval of the amendment.