The resolution proposes an amendment to the West Virginia Constitution that would eliminate ad valorem taxation on the permanent residences of individuals aged 65 and older. Specifically, it seeks to add a new section, designated as section 1d, to Article X, which governs taxation and finance. Under this amendment, no tax would be levied on the value of real property or mobile homes used exclusively for residential purposes by qualifying individuals who occupy the property as their primary residence. However, the amendment stipulates that no individual or their spouse may claim more than one exemption under this provision.

The resolution further outlines that the proposed amendment will be submitted to voters during the next general election in 2026. It is officially designated as "Amendment 1" and is referred to as the "Elimination of Real Estate Taxes on the Permanent Residence for Certain Individuals Amendment." The purpose of this amendment is to provide tax relief to senior citizens in West Virginia by exempting their primary residences from property taxes, thereby supporting their financial well-being.