In-lieu of Property Taxes

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 )	District	Regular program serving K-12 ADA	The district that authorized the charter school.
Regular Charter School (EC 47605 )	COE	Regular program serving K-12 ADA	The district that denied the charter school.
Regular Charter School (EC 47605 )	SBE	Regular program serving K-12 ADA	The district that denied the charter school.
Countywide Charter (EC 47605.6 )	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 )	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) .
Statewide Benefit Charter (EC 47605.8 )	SBE	Regular K-12 program that provides services of statewide benefit	Not applicable.