How Are Benefit Units Allocated?
O&M costs are split across ratepayers by Benefit Unit (BU). Pick a baseline (where we're coming from) and an alternative model to see who would gain or lose under each shift, on a revenue-neutral basis.
Pre-2026 fixture-based BU values (mostly 1 BU per account)
Resolution 5-2026 BU values (Feb 2026 update). Capacity-based fractional EDUs (e.g. 0.5 for half-units, 0.76 for shared Knollwood Commons meters). Not strict water-use.
Existing (pre-2026)
254.18 BUs
SF 32.00 · Com 222.18
$186.59/BU/Q (revenue-neutral)
New (Resolution 5-2026)
292.76 BUs
SF 48.50 · Com 244.26
$162.00/BU/Q (revenue-neutral)
Class shifts
SF +51.6%Com +9.9%
Total: +38.58 BU
Illustrative properties
Real properties picked from the distribution to show how each allocation model treats different kinds of customers. All bills are revenue-neutral $/Q.
Light residential (10th percentile water use)
Howe, Bruce
31 E. Market St. · acct 51200 · 16 gpd
Existing (pre-2026)
1.00 BU ($187/Q)
New (Resolution 5-2026)
1.00 BU ($162/Q)
Δ/Q
$-25
Median residential
Steerman, James
57 W. Market St. · acct 30300 · 120 gpd
Existing (pre-2026)
1.00 BU ($187/Q)
New (Resolution 5-2026)
1.00 BU ($162/Q)
Δ/Q
$-25
Heavy residential (90th percentile)
Church of St. Christopher
7411 S. Broadway · acct 12700 · 217 gpd
Existing (pre-2026)
1.00 BU ($187/Q)
New (Resolution 5-2026)
2.00 BU ($324/Q)
Δ/Q
+$137
Largest residential shift (Existing → New)
Borenstine, David
40 E. Market St. · acct 53400 · 515 gpd
Existing (pre-2026)
1.00 BU ($187/Q)
New (Resolution 5-2026)
4.00 BU ($648/Q)
Δ/Q
+$461
Small commercial (10th percentile)
Kudla, Phillip
52 E. Market St. · acct 54000 · 32 gpd
Existing (pre-2026)
1.00 BU ($187/Q)
New (Resolution 5-2026)
1.00 BU ($162/Q)
Δ/Q
$-25
Median commercial
(unnamed account)
47 W. Market · acct 29400 · 134 gpd
Existing (pre-2026)
0.00 BU
New (Resolution 5-2026)
1.00 BU ($162/Q)
Δ/Q
--
Heavy commercial (90th percentile)
(unnamed account)
7496 S Broadway (Yum Yum) · acct 2000 · 492 gpd
Existing (pre-2026)
0.00 BU
New (Resolution 5-2026)
3.50 BU ($567/Q)
Δ/Q
--
Largest commercial shift (Existing → New)
Allef Main Street Partners LLC (CVS)
7568 N Broadway · acct 39300 · 119 gpd
Existing (pre-2026)
13.00 BU ($2,426/Q)
New (Resolution 5-2026)
1.00 BU ($162/Q)
Δ/Q
$-2,264
Per-account impact
Sort:
Existing (pre-2026) → New (Resolution 5-2026), revenue-neutral. Negative (green) = property would pay less; positive (red) = property would pay more.
| Acct | Customer | gpd | Existing (pre-2026) BU | New (Resolution 5-2026) BU | Existing (pre-2026) $/Q | New (Resolution 5-2026) $/Q | Δ/Q |
|---|---|---|---|---|---|---|---|
| 39300 | Allef Main Street Partners LLC (CVS) 7568 N Broadway | 119 | 13.00 | 1.00 | $2,426 | $162 | $-2,264 |
| 28401 | Baright Realty (Bliss, Bubby's, 15 W Market) 19 W. Market St. | 1659 | 3.00 | 12.00 | $560 | $1,944 | +$1,384 |
| 28101 | Kittner & Fredricks Corp (Cancuns) 7481-7483 S Broadway (7483) | 1088 | 1.00 | 8.00 | $187 | $1,296 | +$1,109 |
| 41700 | Rhtel LLC/Baright Realty 7509 N. Broadway | 182 | 6.00 | 2.00 | $1,120 | $324 | $-796 |
| 1000 | Baright Realty (Williams) 9-11 E. Market St. | 213 | 5.00 | 2.00 | $933 | $324 | $-609 |
| 1400 | (sub-meter) 7 E Market | 2 | 3.50 | 0.50 | $653 | $81 | $-572 |
| 42400 | Arsam's Inc (Village Diner) 7550 N. Broadway | 912 | 9.00 | 7.00 | $1,679 | $1,134 | $-545 |
| 1700 | Baright Realty 3 AUC E. Market St. | 966 | 9.00 | 7.00 | $1,679 | $1,134 | $-545 |
| 39100 | North-Salvatore's | 644 | 1.50 | 5.00 | $280 | $810 | +$530 |
| 28800 | 35 West Market LLC 31-35 W. Market St. | 518 | 1.00 | 4.00 | $187 | $648 | +$461 |
| 53400 | Borenstine, David 40 E. Market St. | 515 | 1.00 | 4.00 | $187 | $648 | +$461 |
| 39000 | Giannoulis, Anastasios (Mazi's) 7588 N Broadway | 329 | 5.00 | 3.00 | $933 | $486 | $-447 |
| 74001 | (sub-meter) 1 E Market | 254 | 3.50 | 1.50 | $653 | $243 | $-410 |
| 28000 | Cheng, Kan Kuen 7477-7479 S Broadway | 864 | 7.00 | 6.00 | $1,306 | $972 | $-334 |
| 44500 | Borenstine, David 63 E. Market St. | 397 | 1.00 | 3.00 | $187 | $486 | +$299 |
| 400 | Lueck, Michael (Charlie O's Bar & Grill) 23 E. Market St. | 536 | 5.00 | 4.00 | $933 | $648 | $-285 |
| 44400 | Borenstine, David 59-61 E. Market St. | 396 | 4.00 | 3.00 | $746 | $486 | $-260 |
| 2900 | Ayoub, Nabil 7460 S. Broadway | 387 | 4.00 | 3.00 | $746 | $486 | $-260 |
| 29200 | Red Hook Holdings LLC 41-43 W. Market St. | 210 | 3.00 | 2.00 | $560 | $324 | $-236 |
| 1200 | (sub-meter) | 202 | 0.50 | 2.00 | $93 | $324 | +$231 |
| 501 | (sub-meter) 21 E Market | 24 | 1.66 | 0.50 | $310 | $81 | $-229 |
| 74130 | Knollwood Commons at Red Hook 28 Reilly Lane | 326 | 0.76 | 2.28 | $142 | $369 | +$228 |
| 38901 | Rotger, Scott 7590 N Broadway | 750 | 4.00 | 6.00 | $746 | $972 | +$226 |
| 39201 | East/Rear of building | 313 | 1.00 | 2.50 | $187 | $405 | +$218 |
| 39900 | Borgo Ventures LLC 7571 Old Post Rd | 102 | 2.00 | 1.00 | $373 | $162 | $-211 |
1 BU = 150 gpdin the Village's current convention. Models compared:
- Existing (pre-2026) — fixture-based BU values from before the Feb 2026 update.
- New (Resolution 5-2026) — adopted by the Board in Feb 2026. Capacity-based fractional EDUs: most accounts are integers, but shared meters and multi-unit properties are assigned fractions (0.25, 0.5, 0.76, etc.). Not strict water-use.
- Fractional (gpd / 150) — strict water-use proportion, no rounding.
- Fractional, min 1 BU — same as fractional but every billed account pays at least 1 BU.
Each model's per-BU rate is scaled so total annual O&M revenue stays constant — the comparison shows redistribution only, not a rate increase. Source: data/sources/edu_table_extracted.csv. Calculation: analysis/build_bu_allocation.py.