In-lieu of Property Taxes
In lieu of Property Taxes Sponsoring District Chart.Sponsoring Local Educational Agency Chart
Pursuant to Education Code Section 47632(i)
, 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 served 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 | District of residence, if basic aid in prior year. |
| 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. |
In-lieu of Property Taxes Payment Schedule
In-lieu of Property taxes are calculated according to
EC Section 47635(a) .
Payment of in-lieu of property taxes from the sponsoring local educational agency to the charter school is made according to
EC Section 47635(b) ,
in the amounts outlined in the table below.
| Month | Based on In-lieu of Property Taxes from...1 |
Payment Amount |
|---|---|---|
| August | Prior fiscal year P-2 | 6% |
| September | Prior fiscal year P-2 | 12% |
| October | Prior fiscal year P-2 | 8% |
| November | Prior fiscal year P-2 | 8% |
| December | Prior fiscal year P-2 | 8% |
| January | Prior fiscal year P-2 | 8% |
| February | Prior fiscal year P-2 | 8% |
| March | Current Year P-1 less paid to date | 2/6th Balance Due |
| April | Current Year P-1 less paid to date | 1/6th Balance Due |
| May | Current Year P-1 less paid to date | 1/6th Balance Due |
| June | Current Year P-1 less paid to date | 1/6th Balance Due |
| July | Current Year P-2 less paid to date | Remaining Balance as of P-22 |
1The payment schedule shown here is for continuing charter schools. The in-lieu of property taxes payment schedule is different for newly operational charter schools and for the in-lieu of property taxes associated with the expanding charter schools that received funding through the Charter School Special Advance apportionments. Please refer to Charter School Special Advance apportionment certification documents for more information.
2Pursuant to EC Section 47635(b)(4) , in-lieu of property taxes are final as of the third annual recertification of the fiscal year’s LCFF data. Charter schools and school districts should continue to monitor for changes to in-lieu of property taxes at each certification until that point.
In-lieu of Property Taxes Payment Calculator
In-lieu of Property Taxes Payment Calculator (XLSX)
