The proposed joint resolution seeks to amend the Texas Constitution to allow political subdivisions the option to exempt all or part of the appraised value of a peace officer's residence homestead from ad valorem taxation. This exemption would be available based on the length of service of the peace officer, with specific percentages of exemption tied to years of employment: 20% for 5-10 years, 40% for 10-15 years, 60% for 15-20 years, 80% for 20-25 years, and 100% for 25 years or more. The resolution also stipulates that this exemption is in addition to any other exemptions already provided and allows the legislature to set procedures and additional eligibility requirements for administering the exemption.

The resolution mandates that the proposed constitutional amendment 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 aims to provide financial relief to peace officers in recognition of their service. Additionally, it clarifies that if ad valorem taxes have been pledged for debt repayment, the political subdivision may continue to levy taxes on exempted properties until the debt is settled.