The proposed amendment to the Arkansas Constitution seeks to streamline the annual school election process by eliminating the need for an election if the proposed tax levy rate is the same as the rate previously approved. Specifically, if the Board of Directors of a school district submits a tax levy that matches the last approved rate and there are no other matters to be decided, the election will not be held. This change aims to reduce unnecessary voting and administrative burdens when there are no changes to the tax rate.

If the amendment is adopted by a majority of voters, it will become effective on January 1, 2027. The ballot title for this amendment will reflect its purpose, which is to clarify that the annual ad valorem tax for school maintenance and operation will not appear on the ballot if the proposed rate is unchanged, and the election will be canceled under those circumstances. This resolution is intended to simplify the election process for school funding while ensuring that tax rates remain consistent unless a new rate is proposed and approved by voters.