The resolution proposes a constitutional amendment to allow the Texas legislature to define specific terms related to the exemption from ad valorem taxation for farm products held by producers. Currently, the Texas Constitution exempts farm products from taxation, but this amendment would enable the legislature to clarify what constitutes "farm products" and what is meant by "in the hands of the producer." The proposed definitions could include livestock, poultry, timber, and supplies used in farming operations.

If approved, this amendment will be presented to voters in an election scheduled for May 2, 2026. The ballot will provide an option for voters to express their support or opposition to the proposition, which aims to enhance the legislative authority in defining terms related to agricultural tax exemptions.