The 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 upon request from the school district board of directors. Specifically, if the tax rate is unchanged, the county may reduce polling places, conduct the election solely through absentee ballots and early voting, or hold the election in a manner that allows a designated elector to cast a ballot for the unchanged tax rate.

Additionally, the bill stipulates that for elections held in odd-numbered years, no polling places will be opened on election day. For elections that coincide with preferential primaries or general elections, the question regarding the unchanged tax rate will only be presented to the designated individual from the school district board, rather than being included on the general ballot. This legislation aims to streamline the election process for unchanged tax rates, making it more efficient for public school districts.