The resolution proposes an amendment to the West Virginia Constitution that would exempt honorably discharged veterans of the U.S. Armed Forces from ad valorem property taxation on the full assessed value of their primary residence and all personal property. This amendment aims to provide financial relief to veterans by ensuring that they are not taxed on the value of their primary home and personal belongings, thereby recognizing their service to the country. The proposed amendment is designated as "Amendment 1" and is summarized as the "Honorably Discharged 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 next general election in 2026. It details the legislative authority to establish the exemption and the conditions under which it would apply, ensuring that the amendment aligns with existing provisions regarding property taxation in the state. The intent is to honor veterans by alleviating their tax burdens, thereby supporting their transition to civilian life.