The resolution proposed by Delegate Steele seeks to amend the West Virginia Constitution to exempt honorably discharged veterans of the U.S. Armed Forces who have been determined to have a 100 percent disability from ad valorem property taxation. Specifically, the amendment would allow these veterans to be exempt from property taxes on the full assessed value of their primary residence and all personal property. The proposed amendment is designated as "Amendment No. 1" and is referred to as the "Disabled Veteran's Property Tax Exemption Amendment."

The resolution outlines that the question of ratification or rejection of this amendment will be presented to the voters during the general election in 2026. It emphasizes the intent to provide financial relief to disabled veterans by alleviating the burden of property taxes, thereby recognizing their service and sacrifices. The amendment aims to ensure that these veterans can maintain their homes without the financial strain of property taxation on their primary residence and personal property.