Only one precinct will be open for elections Tuesday in Oklahoma County.
The 747 registered voters in Luther are eligible to go to the polls to vote on a 1 percent sales tax that would be used to fund capital improvements for the next 20 years.
Voters rejected a similar proposal in June.
Of the 162 people who voted in the election, only 34 were in favor of the tax increase.
Tuesday's election is a small election for local issues put on the ballot by municipalities, counties and school districts. There are no special elections to fill empty posts.
The annual election to fill school board seats across the state is scheduled in February.
A small number of precincts will be open Tuesday at 7 a.m. and close at 7 p.m. Voters need to bring a valid form of identification such as a state-issued driver's license or voter registration card.
In Canadian County, only the roughly 7,000 registered voters living within the El Reno School District will vote.
The district is proposing $44.8 million in bond issues to build a new 62,000-square-foot elementary school and a new 32,000-square-foot science and math building just south of the existing high school.
Voters narrowly rejected a similar bond issue in November 2011, but the new proposal has changed significantly for this election and no longer calls for building a new high school.