Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation the amount of the appraised value of real property that arises from the installation or construction on the property of a generator that is primarily for the production and distribution of energy for on-site use.

This bill (SJR 73) proposes a constitutional amendment to allow Texas lawmakers to exempt from property taxes the increased appraised value of real estate resulting from installing energy generators used primarily for on-site energy production and distribution. It directly affects property owners who install such generators (e.g., solar arrays, on-site power systems), as it would remove the tax burden on the added property value from those installations. The amendment would add "electric generators primarily for on-site energy production" to the existing list of constitutionally exempt properties in Texas. If approved by voters in November 2025, it would require legislative action to implement the exemption through general law. The change is procedural and requires voter ratification, not immediate legislative enactment.