The proposed joint resolution seeks to amend the Texas Constitution to allow the 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 military service, 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 proposes the repeal of Section 2(d) of Article VIII of the Texas Constitution and mandates that the amendment be presented to voters in an election scheduled for November 4, 2025. The ballot will include a proposition for voters to express their support or opposition to the constitutional amendment regarding tax exemptions for disabled veterans.