The resolution, introduced by Harrison as H.J.R. No. 8, proposes a constitutional amendment to eliminate ad valorem taxes on real and personal property in Texas, effective January 1, 2031. It stipulates that no political subdivision of the state may impose such taxes for any purpose after this date. Additionally, the resolution outlines that the state will assume full responsibility for repaying all bonds issued by school districts that are secured by ad valorem tax revenue prior to November 4, 2025. The Texas Legislature is tasked with enacting laws to implement this provision.

The proposed amendment will be presented to voters during an election scheduled for November 4, 2025. The ballot will include a clear option for voters to express their support or opposition to the amendment, which aims to abolish ad valorem taxes in Texas.