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 classified as disabled by the U.S. Department of Veterans Affairs or the military service in which they served, will be eligible for varying levels of tax exemption based on their disability rating. For instance, veterans with a disability rating of 10% to 30% may receive a 20% exemption, while those with a 100% disability rating may be exempt from taxation on 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 the repeal of a previous section of the Texas Constitution related to property tax exemptions for disabled veterans. If approved, this constitutional amendment will be presented to voters in an election scheduled for November 4, 2025, allowing them to decide whether to authorize the legislature to implement these tax exemptions for disabled veterans and their families.