The resolution proposes a constitutional amendment that would allow the Texas legislature to create an exemption from ad valorem taxation for a portion of the market value of the residence homestead of partially disabled veterans and their surviving spouses. This exemption would be determined based on the veteran's disability rating, specifically for those with a disability rating of at least 10 percent but less than 100 percent. The amendment also clarifies that surviving spouses of disabled veterans who qualified for such exemptions prior to their death may continue to receive the same exemption, provided they have not remarried and the property remains their residence.

If approved, this amendment would be submitted to voters in an election scheduled for May 2, 2026. The ballot will include a proposition allowing voters to express their support or opposition to the amendment, which aims to provide financial relief to partially disabled veterans and their families by reducing their property tax burden.