The resolution proposes a constitutional amendment to allow the Texas legislature to exempt up to 35% of the appraised value of certain non-irrigated land from ad valorem taxation. This exemption would apply to land that is at least half an acre in size and located within designated priority groundwater management areas. The legislature would have the authority to define what constitutes a "priority groundwater management area" and to establish additional eligibility criteria for the exemption.

If approved, this amendment will be presented to voters in an election scheduled for May 2, 2026. The ballot will include a proposition for voters to decide whether to support the constitutional amendment aimed at providing tax relief for specific landowners in priority groundwater management areas.