The increase in the rate at which the special ad valorem tax may be levied and collected pursuant to this part is subject to the approval of a majority of the qualified electors residing in the district who vote on the proposed levy at a special election called and held for such purpose pursuant to the provisions of subsection (f) of Amendment 373, and the tax shall be levied for each tax year as authorized by referendum but in no instance shall the first collection be due before the tax year for which school district taxes become due and payable on October 1, 2023.