The resolution proposes a constitutional amendment to repeal certain provisions in the Texas Constitution that mandate land must be used for agricultural purposes for a specified duration to qualify for appraisal based on its productivity value for ad valorem tax purposes. Additionally, it seeks to eliminate the requirement for an additional tax on land that is appraised on this basis when it is either diverted to non-agricultural use or sold. The specific sections being repealed are Sections 1-d(e) and (f) of Article VIII.

If passed, the repeal will take effect on January 1, 2027, and will only apply to tax years beginning on or after that date. The resolution also includes a temporary provision that will expire on January 1, 2028. The proposed amendment will be presented to voters in an election scheduled for May 2, 2026, allowing them to vote for or against the repeal of these agricultural use requirements for tax appraisal.