The resolution proposes a constitutional amendment to allow the Texas legislature to exempt from ad valorem taxation the portion of the market value of residential real property that results from the installation of specific energy efficiency-related improvements. This amendment would enable the legislature to define what constitutes an "energy efficiency-related improvement" and set 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 asking voters whether they support the constitutional amendment to authorize the tax exemption for residential properties that have made energy efficiency upgrades.