The proposed joint resolution, S.J.R. No. 73, seeks to amend the Texas Constitution to allow the legislature to exempt from ad valorem taxation the appraised value of real property that results from the installation or construction of energy generators intended primarily for on-site energy production and distribution. This amendment would modify Section 2(a) of Article VIII of the Texas Constitution, which currently outlines various exemptions from taxation, including those for public property, religious institutions, and certain energy devices.

If approved, this constitutional amendment will 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 exemption for the appraised value of real property associated with on-site energy generators. This initiative aims to encourage the use of renewable energy sources and support property owners who invest in energy generation for their own use.