The resolution, proposed by Schofield as H.J.R. No. 10, seeks to amend the Texas Constitution to establish a cap on the total amount of ad valorem taxes that certain political subdivisions can impose on the residence homesteads of individuals who are disabled or elderly, as well as their surviving spouses. Specifically, if a qualifying individual receives a residence homestead exemption, the total ad valorem taxes on that homestead cannot increase as long as it remains their residence. This provision also extends to surviving spouses who are disabled or at least 55 years old at the time of the original homeowner's death.

The proposed amendment includes a temporary provision that would take effect on January 1, 2026, and expire on January 1, 2027. It mandates that the amendment be presented to voters in an election scheduled for November 4, 2025, allowing them to vote on whether to approve the limitation on ad valorem taxes for the specified groups. The ballot will clearly state the purpose of the amendment, ensuring that voters understand the implications of their decision regarding tax limitations for disabled and elderly homeowners and their surviving spouses.