The resolution proposes an amendment to the Constitution of West Virginia that would exempt honorably discharged veterans of the Armed Forces from ad valorem property taxation on the full assessed value of their primary residence and all personal property. This amendment aims to recognize the service of veterans by providing them with financial relief in the form of property tax exemptions. The proposed amendment is designated as "Amendment 1" and is summarized as the "Honorably Discharged Veterans Property Tax Exemption Amendment."

The resolution outlines the process for submitting this amendment to the voters of West Virginia during the next general election in 2026. It details the existing provisions regarding property taxation and the proposed changes to include the exemption for veterans. The amendment seeks to ensure that veterans are not burdened by property taxes on their primary residence and personal property, thereby enhancing their financial stability and honoring their contributions to the nation.