The resolution proposes a constitutional amendment to allow the Texas legislature to exempt from ad valorem taxation the total appraised value of real property utilized as data centers, as well as the tangible personal property at these centers that is necessary to meet their energy demands. This amendment aims to support the growth and development of data centers in Texas by providing tax relief, thereby potentially attracting more businesses in this sector.

If approved, the amendment will be submitted to voters during the 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 data centers and their associated energy-related personal property. Additionally, the legislature will have the authority to establish further eligibility requirements for this exemption.