The resolution, proposed by Muoz H.J.R. No. 32, seeks to amend the Texas Constitution to abolish ad valorem taxes on real and personal property, effective January 1, 2031. It stipulates that no political subdivision in Texas may impose such taxes for any purpose after this date. Additionally, the resolution ensures 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 January 1, 2031, specifically for bonds issued before 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 allow voters to express their support or opposition to the proposition, which is framed as "The constitutional amendment to abolish ad valorem taxes."