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 election procedures under specific circumstances. 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, the bill outlines the process for appointing a qualified elector to cast a ballot for the unchanged tax rate.

The bill also stipulates that if the unchanged tax rate is the only issue on the ballot, polling places may not 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. This legislation aims to streamline the election process for public school districts while ensuring that voters still have the opportunity to participate in decisions regarding property tax rates.