The resolution proposes a constitutional amendment to allow the Texas legislature to exempt from ad valorem taxation real property that is leased to specific local public entities for use as hospitals and related healthcare services. This amendment would modify Section 2(a) of Article VIII of the Texas Constitution, which currently outlines various exemptions from taxation, including public property used for public purposes and properties owned by religious organizations. The proposed change aims to facilitate the provision of healthcare services by ensuring that properties leased for hospital purposes are not burdened by property taxes.

If approved, the amendment would take effect for the tax year beginning January 1, 2026, and a temporary provision would be included, expiring on January 1, 2027. The resolution mandates that the proposed amendment be presented to voters in an election scheduled for November 4, 2025, allowing the public to decide on the exemption for real property leased for hospital and healthcare services.