The resolution proposed by Delegate Steele seeks to amend the West Virginia Constitution to exempt honorably discharged veterans of the Armed Forces who have been determined to have a 100 percent disability from ad valorem property taxation on the full assessed value of their primary residence and all personal property. This amendment, designated as "Amendment No. 1" and titled the "Disabled Veteran's Property Tax Exemption Amendment," aims to provide financial relief to disabled veterans by alleviating their property tax burdens. The proposed amendment will be submitted to voters during the next general election in 2026 for ratification or rejection.

The resolution outlines the specific changes to be made in Section 1b, Article X of the West Virginia Constitution, which governs taxation and finance. It emphasizes that the exemption will apply to one parcel of real property used as the veteran's primary residence and all personal property, subject to any requirements or limitations established by general law. The intent of this amendment is to honor the service of disabled veterans and provide them with necessary financial support through property tax relief.