(602) 539-0150

ESA-approved

Paying for school with ESA

ESA vs IEP in Arizona: what your child keeps and what changes

An ESA lets you choose the school that fits your child. Your child's IEP still helps: it can qualify your child for extra ESA uses, and your district still evaluates your child when you ask. A private school writes its own plan instead of following the IEP, and you can return to public school anytime.

Facts last checked against the sources below. Written by the Goodwin Learning Academy team.

This is general information, not legal advice.

The short version

  • Your child's IEP can qualify them for the ESA disability category, which pays for therapies and more.
  • Your school district still evaluates your child when you ask, or explains in writing why it won't.
  • A private school writes its own plan instead of following the IEP, so ask each school what it offers.
  • At a nonprofit private school, your child may also get some services from the school district.
  • You can leave the ESA at any time and go back to public school.

What happens to my child's IEP when we sign an ESA agreement?

Your child's IEP stays useful, but it works differently. With an ESA, you choose and pay for your child's education, so your district no longer provides the services listed in the IEP. The ESA agreement says you won't enroll your child in a district or charter school, and that you "release the school district from all obligations to educate" your child (ARS 15-2402(B)(2)). ADE's handbook says this releases districts from "most obligations to educate and provide services" (ADE, ESA Parent Handbook 2025-2026, p. 34).

"Most" matters. The ESA law keeps one duty in place: the district or charter school your child attended before still has to evaluate your child (ARS 15-2402(B)(2)(a)). What changes is who provides services. On an ESA, a child with a disability "does not have an individual right to receive some or all the special education and related services" they would get in public school (same handbook, p. 34).

The IEP still works for you in two ways:

  • It shows ADE a disability. A current IEP, MET report or 504 plan from an Arizona public school is one way into the ESA's disability category (ADE, Eligibility Requirements & Application).
  • It opens more uses of the money. In that category, the ESA can also pay for therapies, aides, vocational and life skills education, and evaluations (ARS 15-2402(B)(4)(c)).

Our guide to who qualifies for an ESA and how to apply covers what each document needs and ADE's 45-day public school rule.

Does a private school have to follow my child's IEP?

Not as a legal requirement, and that's true of every private school in Arizona. ADE says a private school "is not required to provide the special education instruction and services that might be outlined in a student's IEP" (ADE, FAQs: Proportionate Share/Equitable Services). Federal rules say a child placed in private school by a parent has no individual right to the services they would get in public school (34 CFR 300.137(a)). The ESA law adds that a private school doesn't have to change its "creed, practices, admissions policy or curriculum" to accept students who pay with an ESA (ARS 15-2404(C)).

What matters is what each school does instead. A good school will write its own plan for your child and tell you how it uses the IEP. Before you enroll, ask:

  • What is your plan for my child called, and who writes it?
  • Which accommodations from my child's IEP will you provide?
  • How often will we review the plan together?
  • What will you do if my child needs more support than the plan has?

See also our FAQ: Will my child lose their IEP at a private school?

A 504 plan comes from a different federal law, Section 504 of the Rehabilitation Act of 1973, which has its own rule for private schools that receive federal financial assistance (34 CFR 104.39). Ask any school you're considering whether Section 504 applies to it.

What does my child keep?

Three things. Your child keeps the right to an evaluation: the district must evaluate or give you written notice explaining why it won't (ADE, ESA Parent Handbook 2025-2026, p. 34; 34 CFR 300.503(b)). If your child qualifies in the ESA's disability category, the account can also pay for things like educational therapies (ARS 15-2402(B)(4)(c)). And you keep the way back: you can leave the ESA at any time (ADE, ESA Parent Handbook 2025-2026, p. 59).

Also worth knowing:

  • A new evaluation when something changes. If new information points to a disability that wasn't identified before, you can ask the school district in writing to re-evaluate your child, or get an independent evaluation for ESA purposes. ADE notes that a new evaluation can change the ESA award in either direction (same handbook, p. 36). A student already in the disability category can use ESA money for a private evaluation, but a universal ESA can't pay for the one used to qualify (p. 34).
  • Classes at a public school. ESA money can pay for individual classes and extracurricular programs at a public school (ARS 15-2402(B)(4)(k)). The school decides whether to take ESA students. Ask it to enroll your child as a tuition-paying student, "Tuition Payer Code 2": ADE says a regular enrollment ("Payer Code 1") can end the ESA and require repayment (same handbook, p. 25).

Can my child still get services from the school district?

It can, depending on the school. It turns on whether the private school is nonprofit. A child with a disability at a nonprofit private school, even one on an ESA, can be eligible for "equitable services" from the school district. At a for-profit private school, the child is not (ADE, FAQs: Proportionate Share/Equitable Services; U.S. Department of Education, Q&A on parentally placed private school children; 34 CFR 300.130, which counts only nonprofit schools under 300.13). Even for an eligible child, the district where the private school is located decides what to offer, and not every child receives services (same ADE FAQ; 34 CFR 300.137(b)).

Where your child learns Who evaluates District services?
Nonprofit private school The district where the school is located Possible, through a services plan (ADE calls it an ISP), not an IEP
For-profit private school The district where you live No
At home The district where you live Possible for homeschooled children. On an ESA, ask ADE (see below)
Public school, no ESA Your school Yes: an IEP

Source: ADE ESA Parent Handbook 2025-2026, pp. 35-36, ADE's equitable-services FAQ, and ARS 15-763(C), checked 7 October 2026.

How these services work:

  • The money is limited. A district spends a set share of its federal special education money on these services. ADE says that when the money is spent, the district's duty ends for that school year (same ADE FAQ).
  • A services plan, not an IEP. If the district will serve your child, it holds meetings to write a services plan and makes sure someone from the private school takes part (34 CFR 300.137(c)).
  • Private preschool doesn't count. ADE says these services can't go to a child a parent has placed in a private preschool (same ADE FAQ).
  • Learning at home. Arizona law counts homeschooled children with private school children for these services (ARS 15-763(C) and (D)). But ADE's handbook says ESA students "are not classified as 'homeschoolers' for purposes of state law" (p. 6), so if your child learns at home on an ESA, ask ADE which rule applies.

So ask every private school one question: "Are you a nonprofit?"

Which school district evaluates my child if we're on an ESA?

It depends on where your child learns. At a nonprofit private school, it's the district where the school is located. At a for-profit private school, or if your child learns at home, it's the district where you live. You can also ask the district where you live to evaluate your child if you want it to offer an IEP (ADE, ESA Parent Handbook 2025-2026, pp. 35-36). Put your request in writing: the handbook asks for a written request when you want a re-evaluation (p. 36), and a written request gives you a record.

  • How long it takes. Arizona law gives a school 60 days to evaluate after it receives your consent (ARS 15-766(B)). For children in private schools, federal rules call for a time period "comparable to that for students attending public schools" (34 CFR 300.131(e)).
  • Not sure which district? Call ADE's Exceptional Student Services at (602) 542-4013 (same handbook, p. 36).

For the ESA's disability category, you can also get an independent evaluation. The handbook gives three routes, in this order (p. 36; ARS 15-2403(J)):

  1. ADE's contracted third-party evaluator, if it has one.
  2. If it has none, an evaluator on your county school superintendent's approved list.
  3. If there is no list, a qualified examiner: a licensed physician, psychiatrist or psychologist. In that case, the law says the school district where your child lives pays for the evaluation (ARS 15-2403(J)(2)).

A private school's own evaluation doesn't count: ADE says evaluations from a private school "will not be accepted" (ADE, Eligibility Requirements & Application).

Can we go back to public school later?

Yes. You can withdraw from the ESA program at any time, and any money left in the account goes back to the state (ADE, ESA Parent Handbook 2025-2026, p. 59). Your child can't receive ESA money while enrolled in a district or charter school (ARS 15-2403(H)). Once your child is enrolled, the school's special-education duties apply again (ARS 15-763(A); 34 CFR 300.101).

Many families move between settings as their child grows. To make the move smoothly:

  1. Close the ESA first, then enroll. You can close it in the ESA portal or ask ESA staff with a support ticket, and ADE emails you when it's closed (same handbook, p. 59). Closing it first keeps things simple: ADE says enrolling in a district, charter or public online school while the account is open, summer school included, usually ends the account (p. 3), and ESA purchases made while enrolled can lead to its suspension (p. 53).
  2. Plan the summer. If your child will return to public school in the fall, don't use the ESA for summer only: ADE says those families "will be asked to repay" the money (p. 3).
  3. Bring the paperwork. Take your child's most recent IEP and evaluations, and ask the school what your child will get on day one.

A public school must have an IEP in effect for each child with a disability at the start of each school year, and must hold a meeting to write one within 30 days after it decides a child needs special education (34 CFR 300.323(a) and (c)).

Is an ESA the right choice for my child?

It depends on what your child needs and what matters most to your family. An ESA lets you choose the school and pay for teaching and, in the disability category, therapies that fit your child. The trade-off is that, while on the ESA, your child doesn't have an individual right to IEP services from the district. Complaints about any district services you do get can't go to a due process hearing, except complaints about finding and evaluating your child, but you can still file a state complaint (34 CFR 300.140).

An ESA may fit if you want a different setting, schedule or way of teaching than your district offers, and you can arrange the services your child needs. Public school may fit better if your child depends on services you couldn't arrange or pay for privately: there, special education comes at no cost to parents (ARS 15-763(A)).

One situation calls for advice first: if you're in a disagreement with your district right now, talk with someone before you sign. Federal rules let a hearing officer or court order a district to repay parents for private school in some cases, and the amount can be reduced or denied if the parents didn't give the district notice first (34 CFR 300.148(c) and (d)). A special-education advocate or attorney can tell you how an ESA agreement would affect your case.

You don't have to decide alone. Three questions help most families see their answer:

  • Which services does my child use every week?
  • Could we arrange them privately?
  • What would we do if the new school doesn't work out?
Goodwin Learning Academy, 1307 E. Southern Ave, Ste. 300, Mesa, AZ 85204. (602) 539-0150.

More questions parents ask

Do I need an IEP to get a disability ESA?

No. A current IEP, MET report or 504 plan from an Arizona public school works, and so does an evaluation by a licensed physician, psychologist or psychiatrist. Children in grades 1 to 12 usually also need 45 days in an Arizona public school first. Any Arizona K-12 student can get a universal ESA, but the disability category allows more uses.

Can my child have an IEP and an ESA at the same time?

A current IEP can qualify your child for an ESA, but once your child is on an ESA at a private school or at home, no district carries it out. A child who gets district services has a services plan instead.

Will my child lose the disability ESA if their evaluation changes?

Usually not. A student who qualified stays eligible to renew until finishing high school, even if their evaluation team's plan changes, and the law doesn't require ADE to re-check the disability each year (ARS 15-2402(F) and (G)). Two classifications end at set ages: preschool severe delay at kindergarten, and developmental delay at age 10. Keeping the disability award after that takes a new evaluation (ESA Parent Handbook 2025-2026, pp. 37-38).

Does accepting district services affect my ESA?

No. Accepting or declining district services has no effect on your ESA.

Sources

  1. ARS 15-2402, Arizona empowerment scholarship accounts; fundsArizona State Legislature. Checked on .
  2. ARS 15-2403, AdministrationArizona State Legislature. Checked on .
  3. ARS 15-2404, State control over nonpublic schools; prohibitionArizona State Legislature. Checked on .
  4. ARS 15-763Arizona State Legislature. Checked on .
  5. ARS 15-766, Evaluation of child for placement in special educationArizona State Legislature. Checked on .
  6. FAQs: Proportionate Share/Equitable ServicesArizona Department of Education. Checked on .
  7. ESA Eligibility RequirementsArizona Department of Education. Checked on .
  8. ESA Parent Handbook 2025-2026Arizona Department of Education. Checked on .
  9. 34 CFR 300.101eCFR. Checked on .
  10. 34 CFR 300.130eCFR. Checked on .
  11. 34 CFR 300.13eCFR. Checked on .
  12. 34 CFR 300.131eCFR. Checked on .
  13. Questions and Answers on Serving Children with Disabilities Placed by Their Parents in Private SchoolsU.S. Department of Education. Checked on .
  14. 34 CFR 300.137eCFR. Checked on .
  15. 34 CFR 300.140eCFR. Checked on .
  16. 34 CFR 300.148eCFR. Checked on .
  17. 34 CFR 300.323eCFR. Checked on .
  18. 34 CFR 300.503eCFR. Checked on .
  19. 34 CFR 104.39eCFR. Checked on .

We check these sources every time we review this guide.

This guide explains general rules as of the review date above. It isn't legal advice, and ESA rules can change each year. Check the sources, or call ADE's ESA service center at (602) 364-1969. For your child's situation, talk with a special-education advocate or attorney.

Questions about your child's ESA?

Our ESA Support team is at (602) 539-0150, ext. 103.