The proposed joint resolution seeks to amend the Texas Constitution by repealing specific provisions that mandate land must be used for agricultural purposes for a designated period to qualify for appraisal based on its productivity value for ad valorem tax purposes. Additionally, it aims 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 resolution specifically targets Sections 1-d(e) and (f) of Article VIII of the Texas Constitution.

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