The resolution proposes a constitutional amendment to limit the total amount of ad valorem taxes that certain political subdivisions in Texas can impose on the residence homesteads of individuals who are disabled or elderly, as well as their surviving spouses. Specifically, if a person aged 65 or older or a disabled individual receives a residence homestead exemption, the ad valorem taxes on their homestead cannot increase as long as it remains their primary residence. This limitation also extends to surviving spouses who are disabled or aged 55 and older, ensuring that they are not burdened with increased taxes after the death of their spouse.

The amendment is set to take effect on January 1, 2026, and will be presented to voters in an election scheduled for November 4, 2025. The ballot will allow voters to express their support or opposition to the proposed tax limitation. Additionally, the resolution includes provisions for the transfer of tax limitations if the qualifying individual establishes a new residence homestead within the same political subdivision, while also allowing for tax increases related to improvements made to the property, excluding repairs or compliance-related enhancements.