TO AMEND ELECTION REQUIREMENTS IN THE CASE OF AN UNCHANGED RATE OF AN ANNUAL AD VALOREM PROPERTY TAX LEVIED BY A PUBLIC SCHOOL DISTRICT BOARD OF DIRECTORS.

SB 135 changes election rules for public school districts in Arkansas when their annual property tax rate remains unchanged. It requires county election commissioners to automatically include the unchanged tax rate on the ballot for all qualified voters in the district during odd-numbered years, eliminating the need for a separate election. This affects school districts and voters, as they will now vote on the existing tax rate without additional procedural steps. The bill streamlines the process by removing prior requirements for a special election when rates stay the same. It focuses solely on administrative adjustments to election procedures, with no new tax rates or financial impacts.