The resolution proposes a constitutional amendment to allow the Texas legislature to exempt a percentage of the assessed value of property owned by certain disabled veterans from ad valorem taxation. The amendment specifies that disabled veterans, defined as those with a disability rating of at least 10% from the U.S. Department of Veterans Affairs, may receive varying levels of tax exemptions based on their disability rating. For instance, veterans with a disability rating of 10% to 30% may be exempted for 20% of their property's assessed value, while those with a 100% disability rating may be exempted for the full assessed value of their property. Additionally, provisions are included for the surviving spouses and minor children of disabled veterans.

The resolution also includes a repeal of Section 2(d) of Article VIII of the Texas Constitution and mandates that the proposed amendment be presented to voters in an election scheduled for November 4, 2025. The ballot will allow voters to express their support or opposition to the amendment, which aims to provide financial relief to disabled veterans and their families through property tax exemptions.