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In-lieu of Property Taxes

In lieu of Property Taxes Sponsoring District Chart.

The entity responsible for transfer of in-lieu of property taxes to a charter school depends upon three factors: charter type, charter authorizer, and student population seved by the charter school.

Legend: EC = Education Code; COE = County Office of Education; SBE = State Board of Education; SPI = Superintendent of Public Instruction; ADA = Average Daily Attendance

Charter Type Charter Authorizer Program/Population Served by Charter Charter Sponsor
(entity responsible for In-lieu of taxes)
Regular Charter School
(EC 47605 External link opens in new window or tab.)

District

Regular program serving K-12 ADA The district that authorized the charter school.
Regular Charter School
(EC 47605 External link opens in new window or tab.)

COE

Regular program serving K-12 ADA The district that denied the charter school.
Regular Charter School
(EC 47605 External link opens in new window or tab.)

SBE

Regular program serving K-12 ADA The district that denied the charter school.
Countywide Charter
(EC 47605.6 External link opens in new window or tab.)

COE

Regular K-12 program that may operate at one or more sites within the county; provides services not generally provided by a COE (not a county-type program) District of residence, if basic aid in prior year.
County Program Charter
(EC 47605.5 External link opens in new window or tab.)

COE

K-12 program serving pupils the COE would otherwise serve (primarily special education, county community school, and juvenile court school) District of Residence, except for pupils who meet criteria in EC 47631(b) External link opens in new window or tab..
Statewide Benefit Charter
(EC 47605.8 External link opens in new window or tab.)

SBE

Regular K-12 program that provides services of statewide benefit Not applicable.
Questions:   Principal Apportionment Section | pase@cde.ca.gov | 916-324-4541
Last Reviewed: Monday, April 2, 2018
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