HJR 199 proposes a constitutional amendment allowing the Texas Legislature to provide a temporary local option ad valorem tax exemption on surplus real property purchased from a school district. If enacted, the governing body of a political subdivision could exempt the total market value of such property from local property taxes for up to 10 years. The amendment also allows the Legislature to define which types of surplus real property qualify for the exemption and impose additional eligibility requirements. The resolution will be submitted to voters in the November 4, 2025, election​.