The resolution proposes a constitutional amendment to allow the Texas legislature to exempt up to 35% of the appraised value of certain non-irrigated land from ad valorem taxation. This exemption would apply specifically to land located in designated priority groundwater management areas, with a minimum size requirement of at least one-half acre. The legislature would have the authority to define what constitutes a "priority groundwater management area" and to set additional eligibility criteria for the exemption.

If approved, this amendment would 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 tax exemption for qualifying land in priority groundwater management areas.