The resolution, H.J.R. No. 21, 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. The amendment seeks to clarify the definition of "farm products" and "in the hands of the producer," potentially including items such as livestock, poultry, timber, and supplies used in farming operations. This change aims to provide more flexibility in how these terms are interpreted for tax exemption purposes.

If approved, the amendment will be presented 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 seeks to enhance the legislature's authority in defining agricultural tax exemptions.