The resolution proposes a constitutional amendment to allow political subdivisions in Texas to offer a local option exemption from ad valorem taxation on the residence homestead of peace officers employed by those subdivisions. This exemption can cover all or part of the appraised value of the homestead and is intended to provide financial relief to peace officers based on their years of service. The amendment specifies that the governing body of a political subdivision can choose to implement this exemption, which would be in addition to any existing exemptions.

The proposed amendment outlines specific percentages of exemption based on the length of service of the peace officer, ranging from 20% for those with 5 to 10 years of service to 100% for those with 25 years or more. Additionally, it allows the legislature to establish procedures for administering the exemption and to set further eligibility requirements. The resolution mandates that this amendment be presented to voters in an election scheduled for November 4, 2025, allowing them to decide on the proposed tax exemption for peace officers.