The resolution proposes a constitutional amendment to the Texas Constitution that would allow the legislature to deny individuals an exemption from ad valorem taxation on their residence homestead if the property is occupied by a registered sex offender as of January 1 of that tax year. This amendment aims to provide the legislature with the authority to define the term "registered sex offender" for the purposes of this exemption.

If approved, the 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 seeks to modify the existing tax exemption rules related to residence homesteads occupied by registered sex offenders.