This paper presents the foundational framework and initial findings of the Balanced Arabic Readability Evaluation Corpus (BAREC) project, designed to address the need for comprehensive Arabic language resources aligned with diverse readability levels. Inspired by the Taha/Arabi21 readability reference, BAREC aims to provide a standardized reference for assessing sentence-level Arabic text readability across 19 distinct levels, ranging in targets from kindergarten to postgraduate comprehension. Our ultimate goal with BAREC is to create a comprehensive and balanced corpus that represents a wide range of genres, topics, and regional variations through a multifaceted approach combining manual annotation with AI-driven tools. This paper focuses on our meticulous annotation guidelines, demonstrated through the analysis of 10,631 sentences/phrases (113,651 words). The average pairwise inter-annotator agreement, measured by Quadratic Weighted Kappa, is 79.9%, reflecting a high level of substantial agreement. We also report competitive results for benchmarking automatic readability assessment. We will make the BAREC corpus and guidelines openly accessible to support Arabic language research and education.
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