The resolution proposes a constitutional amendment to the Texas Constitution that would allow the legislature to define specific terms related to the exemption from ad valorem taxation for farm products held by producers. Currently, farm products are exempt from taxation, but the amendment seeks to clarify the definitions of "farm products" and "in the hands of the producer." This would enable the legislature to include additional items such as livestock, poultry, timber, and supplies used in farming operations within the definition of farm products.

If approved, this amendment would be submitted to voters in an election scheduled for May 2, 2026. The ballot will provide voters with the option to support or oppose the proposition, which aims to grant the legislature the authority to establish clearer definitions for the taxation exemption of farm products.