The resolution proposes a constitutional amendment to allow the Texas legislature to exempt a percentage of the assessed value of property owned by certain disabled veterans from ad valorem taxation. The amendment specifies that disabled veterans, defined as those classified as disabled by the U.S. Department of Veterans Affairs or the military service in which they served, would be eligible for varying levels of tax exemption based on their disability rating. For instance, veterans with a disability rating of 10% to 30% may receive a 20% exemption, while those rated at 100% could be exempt from taxation on the full assessed value of their property. Additionally, provisions are included for the surviving spouses and minor children of disabled veterans.

The resolution also includes a repeal of a previous section of the Texas Constitution related to these exemptions and mandates that the proposed amendment be presented to voters in an election scheduled for November 4, 2025. The ballot will allow voters to express their support or opposition to the amendment, which aims to provide financial relief to disabled veterans and their families through property tax exemptions.