89S20138 PRL-D     By: Gervin-Hawkins H.J.R. No. 38       A JOINT RESOLUTION   proposing a constitutional amendment to authorize the legislature   to provide for an exemption from ad valorem taxation of the amount   of the market value of residential real property that arises from   the installation in the property of certain energy   efficiency-related improvements.          BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Article VIII, Texas Constitution, is amended by   adding Section 1-m-2 to read as follows:          Sec. 1-m-2.  The legislature by general law may exempt from   ad valorem taxation the portion of the market value of residential   real property that arises from the installation in the property of   an energy efficiency-related improvement. The legislature may   define "energy efficiency-related improvement" for purposes of   this section and may prescribe additional eligibility requirements   for the exemption provided by this section.          SECTION 2.  This proposed constitutional amendment shall be   submitted to the voters at an election to be held May 2, 2026. The   ballot shall be printed to permit voting for or against the   proposition: "The constitutional amendment to authorize the   legislature to provide for an exemption from ad valorem taxation of   the amount of the market value of residential real property that   arises from the installation in the property of certain energy   efficiency-related improvements."