The resolution proposes a constitutional amendment to allow the Texas 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 aims to encourage the use of renewable energy sources by providing a financial incentive for property owners who invest in such generators.

If approved, the 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 amendment, which seeks to promote energy independence and sustainability by reducing the tax burden associated with the installation of energy-generating equipment on residential and commercial properties.