The resolution proposes an amendment to the Constitution of West Virginia, specifically to section one-b of article X, which pertains to property taxation and the homestead exemption. The amendment aims to clarify the language regarding the homestead exemption by changing the phrase "the first $20,000" to "not less than the first $20,000." This change is intended to ensure that the exemption amount remains at a minimum of $20,000 for certain property owners, specifically those who are 65 years of age or older or are permanently and totally disabled, thereby providing them with property tax relief.

The resolution has been introduced and referred to the Committee on Finance and then the Judiciary, with the intention of submitting the proposed amendment to the voters of West Virginia during the general election in 2026. If ratified, the amendment would solidify the specified exemption amount in the state constitution, ensuring that eligible homeowners receive the intended tax benefits. The resolution also outlines the legislative authority to establish general laws related to the implementation and enforcement of this amendment.