The resolution proposes a constitutional amendment to abolish ad valorem taxes in Texas, which are taxes based on the value of real or personal property. If passed, the amendment would prevent any political subdivision in the state from imposing such taxes for any purpose starting January 1, 2031. Additionally, the state would assume full responsibility for repaying all bonds issued by school districts that are secured by revenue from ad valorem taxes before this date, ensuring that these districts are not financially burdened by the tax abolition.

The proposed amendment will be presented to voters during an election scheduled for November 4, 2025. The ballot will include a clear option for voters to express their support or opposition to the amendment, which is framed as "The constitutional amendment to abolish ad valorem taxes."