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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) External link opens in new window or tab., 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 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 District of residence, if basic aid in prior year.
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.

In-lieu of Property Taxes Payment Schedule

In-lieu of Property taxes are calculated according to EC Section 47635(a) External link opens in new window or tab.. 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) External link opens in new window or tab., 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) External link opens in new window or tab., 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)

Questions:   Principal Apportionment Section | PASE@cde.ca.gov | 916-324-4541
Last Reviewed: Thursday, November 5, 2020
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