The resolution, proposed by Muoz H.J.R. No. 23, 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 the specified date, with the Legislature tasked to enact necessary laws for implementation.

The proposed amendment will be presented to voters during the election on November 4, 2025, allowing them to decide whether to support or oppose the abolition of ad valorem taxes. The ballot will include a clear proposition stating, "The constitutional amendment to abolish ad valorem taxes," enabling voters to express their stance on this significant tax reform.