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 for tax calculation purposes at the value determined when the owner-occupier turns 65 or when they purchase the property, whichever occurs later. This amendment is intended to protect senior citizens from rising property taxes as property values increase over time, thereby ensuring that their tax burden remains stable.

The resolution outlines the process for submitting this proposed amendment to the voters during the next general election in 2026. It includes a summary of the amendment's purpose, which is to secure a fixed property tax assessment for eligible senior citizens, thereby providing them with financial relief and stability. The amendment is designated as "Amendment No. 1" and is referred to as the "Senior Citizen Homestead Valuation Amendment."