The proposed amendment to the Arkansas Constitution aims to streamline the annual school election process by eliminating the need for an election if the proposed tax levy rate remains unchanged from the last approved rate and no other matters are on the ballot. Specifically, if the Board of Directors of a school district submits a tax levy rate that is identical to the previously approved rate, that rate will automatically be collected without appearing on the ballot. Consequently, if there are no other issues to be voted on, the annual school election will not take place.

This amendment, if approved by a majority of voters in the next general election, will take effect on January 1, 2027. It is designed to reduce unnecessary elections and administrative burdens for school districts while ensuring that tax levies for school maintenance and operations are efficiently managed. The amendment will be presented to voters under the title "A Constitutional Amendment Providing that an Annual Ad Valorem Tax for the Maintenance and Operation of Schools and the Retirement of Indebtedness Shall Not Appear on the Annual School Election Ballot if the Proposed Rate of Tax Levy is the Same as the Rate of Tax Levy Last Approved When a Rate of Tax Levy Appeared on the Ballot; and Providing that the Annual School Election Shall Not Be Held if the Rate of Tax Levy Does Not Appear on the Ballot and There Are No Other Matters to be Decided."