An act TO AMEND ELECTION REQUIREMENTS IN THE CASE OF 10 AN UNCHANGED RATE OF AN ANNUAL AD VALOREM PROPERTY 11 TAX LEVIED BY A PUBLIC SCHOOL DISTRICT BOARD OF 12 DIRECTORS, the official text

Stricken language would be deleted from and underlined language would be added to present law.

1 State of Arkansas      As Engrossed: S2/4/25 S2/11/25 S2/19/25

2 95th General Assembly                   A Bill

3 Regular Session, 2025                                           SENATE BILL 135

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5 By: Senator J. Boyd

6 By: Representatives Gramlich, Crawford

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8                        For An Act To Be Entitled

9   AN ACT TO AMEND ELECTION REQUIREMENTS IN THE CASE OF

10  AN UNCHANGED RATE OF AN ANNUAL AD VALOREM PROPERTY

11  TAX LEVIED BY A PUBLIC SCHOOL DISTRICT BOARD OF

12  DIRECTORS; AND FOR OTHER PURPOSES.

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15                                        Subtitle

16                       TO AMEND ELECTION REQUIREMENTS IN THE

17                       CASE OF AN UNCHANGED RATE OF AN ANNUAL

18                       AD VALOREM PROPERTY TAX LEVIED BY A

19                       PUBLIC SCHOOL DISTRICT BOARD OF

20                       DIRECTORS.

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22 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:

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24  SECTION 1. Arkansas Code Title 6, Chapter 14, Subchapter 1, is amended

25 to add an additional section to read as follows:

26  6-14-125. Unchanged rate of annual ad valorem property tax -- Election

27 requirements.

28  (a) If in an odd-numbered year the rate of an annual ad valorem

29 property tax on the assessed value of taxable real, personal, and utility

30 property levied by a public school district board of directors under Arkansas

31 Constitution, Article 14, � 3(c), is unchanged from the previous rate of the

32 annual ad valorem property tax, then, upon request of the public school

33 district board of directors, the county board of election commissioners of

34 the county in which the public school district is situated may:

35  (1) Reduce the number of polling places;

36  (2) Not open any polling places on election day so that the

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    As Engrossed: S2/4/25 S2/11/25 S2/19/25                                  SB135

1 election may be conducted only by absentee ballot and early voting; or

2   (3)(A) Hold the election:

3                        (i) As part of the election declared to be by

4 candidate only; or

5                        (ii)(a) Through the selection of a qualified elector

6 designated by the public school district board of directors to cast a ballot

7 for the previous, unchanged rate of annual ad valorem property tax at a

8 designated time and location on election day or during the period of time

9 that would otherwise be designated for early voting.

10                       (b) A public school district board of

11 directors shall:

12                                    (1) Appoint by resolution a qualified

13 elector of the school district or appoint the county board of election

14 commissioners to designate a qualified elector of the school district to cast

15 a ballot for the public school district's unchanged rate of annual ad valorem

16 property tax; and

17                                    (2) Forward a file-marked copy of the

18 resolution under subdivision (a)(3)(A)(ii)(b)(1) of this section to the

19 county clerk and the county election commission of the county in which the

20 public school district is situated simultaneously when it submits the rate of

21 tax as required by � 6-14-111(i).

22                       (c)(1) Upon receipt of a resolution under

23 subdivision (a)(3)(A)(ii)(b) of this section, a county board of election

24 commissioners shall notify the public school district board of directors of

25 the place, date, and time in which the designated qualified elector under

26 subdivision (a)(3)(A)(ii)(b)(1) of this section shall cast the ballot for the

27 public school district's unchanged rate of annual ad valorem property tax.

28                                    (2) If the designated qualified elector

29 under subdivision (a)(3)(A)(ii)(b)(1) of this section is not present at the

30 place, on the date, or at the time designated by a county board of election

31 commissioners under subdivision (a)(3)(A)(ii)(c)(1) of this section, then the

32 county board of election commissioners shall designate a qualified elector of

33 the school district to cast the ballot for the public school district's

34 unchanged rate of annual ad valorem property tax and notify the

35 superintendent and board of directors of the public school district for which

36 the ballot was cast.

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    As Engrossed: S2/4/25 S2/11/25 S2/19/25                             SB135

1   (b) For elections held under subdivision (a)(3) of this section:

2   (1) In odd-numbered years, the county board of election

3 commissioners of the county in which the public school district is situated

4 shall not open any polling places on election date if the unchanged rate of

5 taxation is the only issue to be voted on; and

6   (2) In conjunction with the preferential primary or general

7 election, the county board of election commissioners shall place the

8 unchanged rate of the annual ad valorem property tax on the ballot of all

9 qualified electors of the school district.

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11  /s/J. Boyd

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