AR HJR1002

Amends Arkansas Constitution Article 14, § 3(c) to remove school tax rate from ballot when the proposed rate equals the rate approved at the last annual school election where a tax rate appeared on the ballot.

When tax rates remain unchanged, the tax shall be collected at the previously approved rate without appearing on the election ballot.

School district boards must still prepare and publicly release proposed budgets and tax rates at least 60 days before annual school elections.

Amendment becomes effective January 1, 2023, and must be approved by majority vote of state electors at the next general election for Representatives and Senators.

Popular name for ballot: "A Constitutional Amendment To Provide that an Annual Ad Valorem Tax for the Maintenance and Operation of Schools and the Retirement of Indebtedness Shall Not Appear on the Annual School Election Ballot if the Proposed Rate of Tax is the Same as the Rate of Tax Approved at the Last Annual School Election at Which a Rate of Tax Levy Appeared on the Ballot."