Requires a county auditor to: (1) By 2027, establish at least one ballot drop box per thirty thousand registered voters in the county; and

(2) Submit a request with the office of the secretary of state for new ballot drop boxes for the following year.

Authorizes the secretary of state to agree to reimburse the county for the costs of providing new ballot drop boxes or contract with a third party to fulfill the counties' requests.

Authorizes a county auditor to place a ballot drop box at a public school, public library, or fire station.

Declares that the state is responsible for the cost of obtaining, siting, maintaining, and operating ballot drop boxes for all elections.