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 seeks to 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 would specifically include real property leased to governmental entities established jointly by counties and municipalities for hospital care, provided that the property is utilized for public health purposes.

Additionally, the resolution includes a temporary provision stating that the amendment will take effect for the tax year beginning January 1, 2026, and will expire on January 1, 2027. The proposed amendment will be presented to voters in an election scheduled for November 4, 2025, allowing them to decide whether to support the exemption for real property used in healthcare services.