This bill amends the election requirements for public school districts in Arkansas regarding the annual ad valorem property tax when the tax rate remains unchanged. It introduces a new section, 6-14-125, which allows the county board of election commissioners to modify the election process under specific conditions. If the tax rate is unchanged in an odd-numbered year, the public school district board can request the county to reduce polling places, conduct the election solely by absentee ballot and early voting, or hold the election as part of a candidate-only election. Additionally, a designated qualified elector may be appointed to cast a ballot for the unchanged tax rate.

The bill also outlines the responsibilities of the public school district board in appointing a qualified elector and notifying the county election commission. If the designated elector is unavailable, the county board will appoint another qualified elector to cast the ballot. Furthermore, it specifies that if the unchanged tax rate is the only issue on the ballot in odd-numbered years, no polling places will be opened on election day. However, if the election coincides with a preferential primary or general election, the unchanged tax rate will be included on the ballot for all qualified electors in the school district.