The resolution proposes an amendment to the West Virginia Constitution that aims to provide property tax relief for citizens aged 65 and older. Specifically, it seeks to lock the assessed value of a homestead property at the time the owner-occupier turns 65 or when they purchase the property, whichever occurs later. This change would ensure that property taxes for eligible senior citizens are calculated based on this locked value, potentially preventing significant tax increases as property values rise.

The resolution outlines the necessary legislative process for this amendment, which includes submission to voters during the 2026 general election. It also details the broader context of property tax assessment and exemptions for senior citizens and disabled individuals, emphasizing the state's commitment to providing equitable tax relief. The proposed amendment is designated as "Amendment No. 1" and is referred to as the "Senior Citizen Homestead Valuation Amendment."