Replaces the property tax on real property with a sales tax

This resolution proposes replacing the current property tax on real estate (such as homes and land) with a sales tax applied to purchases. It would directly affect property owners, who would no longer pay property tax, and consumers, who would pay a sales tax on transactions instead. The key mechanism is shifting the primary tax burden from property ownership to retail sales, though the resolution does not specify the sales tax rate or scope. As a procedural resolution (SJR), it outlines a structural tax change without detailing implementation details.