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Water Utility Rate Proof Spreadsheet, 2026-2028

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Summary

The Idaho Public Utilities Commission released a rate proof spreadsheet for a water and sewer utility covering 2026-2028. Proposed fixed monthly charges range from $15 to $455 depending on customer class and meter size. Volumetric rates are proposed at $2.00 per unit in winter and $2.59-$2.95 per unit in summer blocks. The spreadsheet shows proposed revenues of $911,252 (2026), $967,794 (2027), and $1,024,374 (2028).

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What changed

The Idaho Public Utilities Commission issued a rate proof spreadsheet setting proposed water and sewer utility rates for 2026-2028. Residential fixed charges are proposed at $42.00-$52.00/month; commercial lot charges range from $15.00 to $455.00 depending on meter size. Sewer charges are set at $145.00-$155.00/month for 2-inch meters. Volumetric rates are proposed at $2.00/unit in winter and $2.59-$2.95/unit in summer, with bulk water service fixed charges of $41-$46.11 and year-round volumetric rates of $2.47-$2.77/unit.

Affected parties include the regulated water/sewer utility and its customers within the service territory. The utility must implement these approved rates in its billing systems for the respective rate years. Customers will see changes in both fixed monthly charges and volumetric rates over the three-year period, with total proposed revenues increasing from approximately $911,000 to $1,024,000 annually.

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Apr 16, 2026

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Sheet 1: RATE PROOF-COMM (2)

RATE PROOF
Commission Order 0.5
MONTHLY FIXED 2026 2027 2028
CUSTOMER METER SIZE COUNT BILLING MONTHS **** **** MONTHLY FIXED CHARGE REVENUE **** **** MONTHLY FIXED CHARGE REVENUE **** **** MONTHLY FIXED CHARGE REVENUE **** **** **** **** **** ****
RESIDENTIAL 0.75 531 6372 $42.00 $267,624 $42.00 $267,624 $42.00 $267,624
1 130 1560 $52.00 $81,120 $52.00 $81,120 $52.00 $81,120
COMMON LOT 0.75 5 60 $15.00 $900 $28.50 $1,710 $42.00 $2,520
1 47 564 $15.00 $8,460 $33.50 $18,894 $52.00 $29,328
2 13 156 $15.00 $2,340 $82.50 $12,870 $150.00 $23,400
4 1 12 $15.00 $180 $227.50 $2,730 $455.00 $5,460
SEWER 2 1 12 $145.00 $1,740 $155.00 $1,860 $150.00 $1,800
subtotals 728 8736 $362,364 $386,808 $411,252
From Staff Comments $363,212 From Staff Comments $385,198 From Staff Comments $408,515
VOLUMETRIC **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** **** ****
BLOCK 1 UNITS BLOCK 2 UNITS BLOCK 3 UNITS **** BLOCK 1 RATE BLOCK 2 RATE REVENUE BLOCK 1 RATE BLOCK 2 RATE REVENUE BLOCK 1 RATE BLOCK 2 RATE REVENUE
WINTER 42,840 NA NA $2.000 $85,681 $2.000 $85,681 $2.000 $85,681
SUMMER 24,572 150,229 NA $2.590 $2.590 $452,735 $2.770 $2.770 $484,199 $2.950 $2.950 $515,663
$538,415 $569,879 $601,344
From Staff Comments $536,796 From Staff Comments $569,290 From Staff Comments $603,751
BULK WATER SERVICE **** **** **** **** **** **** **** **** **** **** **** **** **** ****
FIXED COUNT BILLING MONTHS **** **** FIXED CHARGE REVENUE **** FIXED CHARGE REVENUE **** FIXED CHARGE REVENUE
**** 2 24 $41 $984 $43.48 $1,044 $46.11 $1,107
VOLUMETRIC CHARGE
UNITS **** **** RATE REVENUE RATE REVENUE RATE REVENUE
YEAR-ROUND 3,847 $2.47 $9,488 $2.62 $10,063 $2.77 $10,672
TOTALS $911,252 **** **** **** $967,794 **** **** **** $1,024,374
**** $910,481 $965,595 $1,024,045

Sheet 2: Rate Comparison

YEAR 1 Year 2 Year 3 Year 1 Average Bill Comparison Year 2 Average Bill Comparison Year 3 Average Bill Comparison
CUSTOMER METER SIZE COUNT BILLING MONTHS Current Rates Total Company Rates Total Staff Rates Total Comm Rates Total Company Rates Total Staff Rates Total Comm Rates Total Company Rates Total Staff Rates Total Comm Rates Total CUSTOMER METER SIZE Winter Usage Current Company Staff Comm Diff From Staff to Commission Summer Usage Current Company Staff Comm Diff From Staff to Commission CUSTOMER METER SIZE Winter Usage Current Company Staff Comm Diff From Staff to Commission Summer Usage Current Company Staff Comm Diff From Staff to Commission CUSTOMER METER SIZE Winter Usage Current Company Staff Comm Diff From Staff to Commission Summer Usage Current Company Staff Comm Diff From Staff to Commission
RESIDENTIAL 0.75 531 6372 47.50 302,670.00 50.35 320,830.20 34.30 218,587.76 42.00 267,624.00 53.35 339,946.20 36.38 231,819.51 42.00 267,624.00 56.50 360,018.00 38.58 245,852.22 42.00 267,624.00 RESIDENTIAL 0.75 5,000 57.50 60.95 41.60 52.00 10.40 25.0% 30,000 107.50 113.95 111.64 119.70 8.06 7.2% RESIDENTIAL 0.75 5,000 57.50 64.60 44.12 52.00 7.88 17.9% 30,000 107.50 120.85 118.40 125.10 6.70 5.7% RESIDENTIAL 0.75 5,000 57.50 68.45 46.79 52.00 5.21 11.1% 30,000 107.50 128.20 125.57 130.50 4.93 3.9%
1 130 1560 47.50 74,100.00 50.35 78,546.00 52.51 81,908.40 52.00 81,120.00 53.35 83,226.00 55.68 86,866.55 52.00 81,120.00 56.50 88,140.00 59.05 92,124.83 52.00 81,120.00 1 5,000 57.50 60.95 59.80 62.00 2.20 3.7% 70,000 187.50 198.75 246.58 233.30 (13.28) -5.4% 1 5,000 57.50 64.60 63.42 62.00 (1.42) -2.2% 70,000 187.50 210.85 261.50 245.90 (15.60) -6.0% 1 5,000 57.50 68.45 67.26 62.00 (5.26) -7.8% 70,000 187.50 223.80 277.33 258.50 (18.83) -6.8%
COMMON LOT 0.75 5 60 47.50 570.00 15.00 900.00 34.30 2,058.27 15.00 900.00 15.00 900.00 36.38 2,182.86 28.50 1,710.00 15.00 900.00 38.58 2,314.99 42.00 2,520.00 COMMON LOT 0.75 0 47.50 15.00 34.30 15.00 (19.30) -56.3% 50,000 147.50 121.00 170.01 144.50 (25.51) -15.0% COMMON LOT 0.75 0 47.50 15.00 36.38 28.50 (7.88) -21.7% 50,000 147.50 127.50 180.30 167.00 (13.30) -7.4% COMMON LOT 0.75 0 47.50 15.00 38.58 42.00 3.42 8.9% 50,000 147.50 176.00 191.22 189.50 (1.72) -0.9%
1 47 564 15.00 8,460.00 52.51 29,613.04 15.00 8,460.00 15.00 8,460.00 55.68 31,405.60 33.50 18,894.00 15.00 8,460.00 59.05 33,306.67 52.00 29,328.00 1 0 - 15.00 52.51 15.00 (37.51) -71.4% 50,000 100.00 121.00 188.21 144.50 (43.71) -23.2% 1 0 - 15.00 55.68 33.50 (22.18) -39.8% 50,000 100.00 127.50 199.60 172.00 (27.60) -13.8% 1 0 - 15.00 59.05 52.00 (7.05) -11.9% 50,000 100.00 176.00 211.69 199.50 (12.19) -5.8%
2 13 156 15.00 2,340.00 151.93 23,701.32 15.00 2,340.00 15.00 2,340.00 161.13 25,136.03 82.50 12,870.00 15.00 2,340.00 170.88 26,657.59 150.00 23,400.00 2 0 - 15.00 151.93 15.00 (136.93) -90.1% 300,000 600.00 651.00 1,017.24 792.00 (225.24) -22.1% 2 0 - 15.00 161.13 82.50 (78.63) -48.8% 300,000 600.00 690.00 1,078.81 913.50 (165.31) -15.3% 2 0 - 15.00 170.88 150.00 (20.88) -12.2% 300,000 600.00 773.50 1,144.12 1,035.00 (109.12) -9.5%
4 1 12 - 15.00 180.00 459.99 5,519.88 15.00 180.00 15.00 180.00 487.83 5,854.01 227.50 2,730.00 15.00 180.00 517.36 6,208.37 455.00 5,460.00 4 0 - 15.00 459.99 15.00 (444.99) -96.7% 300,000 600.00 651.00 1,325.29 792.00 (533.29) -40.2% 4 0 - 15.00 487.83 227.50 (260.33) -53.4% 300,000 600.00 690.00 1,405.52 1,058.50 (347.02) -24.7% 4 0 - 15.00 517.36 455.00 (62.36) -12.1% 300,000 600.00 773.50 1,490.60 1,340.00 (150.60) -10.1%
SEWER 2 1 12 47.50 570.00 50.35 604.20 151.93 1,823.18 145.00 1,740.00 53.35 640.20 161.13 1,933.54 155.00 1,860.00 56.50 678.00 170.88 2,050.58 150.00 1,800.00 SEWER 2 540,000 1,127.50 1,195.15 939.90 1,225.00 285.10 30.3% 540,000 1,127.50 1,195.15 1,717.65 1,543.60 (174.05) -10.1% SEWER 2 540,000 1,127.50 1,268.35 996.79 1,235.00 238.21 23.9% 540,000 1,127.50 1,268.35 1,821.63 1,650.80 (170.83) -9.4% SEWER 2 540,000 1,127.50 1,347.10 1,057.13 1,230.00 172.87 16.4% 540,000 1,127.50 1,347.10 1,931.89 1,743.00 (188.89) -9.8%
subtotals 728 8736 377,910.00 411,860.40 363,211.83 362,364.00 435,692.40 385,198.10 386,808.00 460,716.00 408,515.26 411,252.00 subtotals -
VOLUMETRIC **** **** **** VOLUMETRIC **** ****
BLOCK 1 UNITS BLOCK 2 UNITS BLOCK 3 UNITS BLOCK 1 UNITS ****
WINTER 42,840 NA NA 2.00 85,680.60 2.12 90,821.44 1.46 62,512.50 2.00 85,680.60 2.25 96,390.68 1.55 66,296.56 2.00 85,680.60 2.39 102,388.32 1.64 70,309.68 2.00 85,680.60 WINTER 42,840
SUMMER 24,572 NA 2.00 49,143.12 2.12 52,091.71 1.46 35,854.78 2.59 63,640.35 2.25 55,286.02 1.55 38,025.18 2.77 68,063.23 2.39 58,726.03 1.64 40,326.95 2.95 72,486.11 SUMMER 24,572
SUMMER TIER 2 150,229 2.00 300,458.86 2.12 318,486.39 2.92 438,429.06 2.59 389,094.22 2.25 338,016.21 3.10 464,968.45 2.77 416,135.52 2.39 359,048.33 3.28 493,114.34 2.95 443,176.81 SUMMER TIER 2 150,229
435,282.59 461,399.54 536,796.34 538,415.17 489,692.91 569,290.19 569,879.35 520,162.69 603,750.97 601,343.53
BULK WATER SERVICE **** **** ****
FIXED COUNT BILLING MONTHS
**** 2 24 $41 984.00 $41 984.00 $43.48 1,043.56 $43.48 1,043.56 $46.11 1,106.73 $46.11 1,106.73 3/4" METERS **** 1" METERS
**** MONTH 3/4" CUSTOMER AVG. USAGE (x1000 GAL) CURRENT BILL COMPANY DESIGN WITH STAFF REVENUE STAFF Commission **** 1" CUSTOMER AVG. USAGE (x1000 GAL) CURRENT BILL COMPANY DESIGN WITH STAFF REVENUE STAFF Commission
VOLUMETRIC CHARGE 1 JANUARY 4 $55.50 $59.98 $40.14 $50.00 Michael Ott: Company Data: January 2024 a large proportion of 1" meters showed Zero usage. 3 $53.50 $57.76 $56.88 $58.00
UNITS **** 2 FEBRUARY 4 $55.50 $59.98 $40.14 $50.00 Michael Ott: Company Data: February 2024 a large proportion of 1" meters showed Zero usage. 3 $53.50 $57.76 $56.88 $58.00
YEAR-ROUND 3,847 2.47 9,488.34 2.47 9,488.34 2.62 10,062.70 2.62 10,062.70 2.77 10,671.83 2.77 10,671.83 3 MARCH 5 $57.50 $62.20 $41.60 $52.00 Michael Ott: Company Data: March 2024 a large proportion of 1" meters showed Zero usage. 4 $55.50 $59.98 $58.34 $60.00
10,472.34 10,472.34 11,106.27 11,106.27 11,778.56 11,778.56 4 APRIL 12 $71.50 $77.74 $51.81 $66.00 22 $91.50 $99.94 $84.61 $96.00
5 MAY 24 $95.50 $104.38 $94.13 $104.16 43 $133.50 $146.55 $167.78 $163.37
6 JUNE 31 $109.50 $119.92 $114.56 $122.29 72 $191.50 $210.93 $252.42 $238.48
813,192.59 873,259.94 910,480.52 911,251.51 925,385.31 965,594.55 967,793.61 980,878.69 1,024,044.79 1,024,374.09 7 JULY 48 $143.50 $157.65 $164.17 $166.32 89 $225.50 $248.66 $302.03 $282.51
8 AUGUST 38 $123.50 $135.45 $134.99 $140.42 81 $209.50 $230.90 $278.68 $261.79
9 SEPTEMBER 27 $101.50 $111.04 $102.89 $111.93 55 $157.50 $173.19 $202.80 $194.45
10 OCTOBER 12 $71.50 $77.74 $51.81 $66.00 25 $97.50 $106.60 $88.99 $102.00
11 NOVEMBER 5 $57.50 $62.20 $41.60 $52.00 6 $59.50 $64.42 $61.26 $64.00
12 DECEMBER 5 $57.50 $62.20 $41.60 $52.00 Michael Ott: Company Data: December 2023 a large proportion of 1" meters showed Zero usage. 3 $53.50 $57.76 $56.88 $58.00
ANNUAL BILL 215 $1,000.00 $1,090.48 $919.45 $1,033.12 406 $1,382.00 $1,514.46 $1,667.55 $1,636.60
3/4" METERS **** 1" METERS
**** MONTH 3/4" CUSTOMER AVG. USAGE (x1000 GAL) CURRENT BILL COMPANY DESIGN WITH STAFF REVENUE STAFF Commission **** 1" CUSTOMER AVG. USAGE (x1000 GAL) CURRENT BILL COMPANY DESIGN WITH STAFF REVENUE STAFF @ 40% FIXED REVENUE Commission
1 JANUARY 4 $55.50 $59.98 $40.14 $50.00 Michael Ott: Company Data: January 2024 a large proportion of 1" meters showed Zero usage. 3 $53.50 $57.76 $56.88 $58.00
2 FEBRUARY 4 $55.50 $59.98 $40.14 $50.00 Michael Ott: Company Data: February 2024 a large proportion of 1" meters showed Zero usage. 3 $53.50 $57.76 $56.88 $58.00
3 MARCH 5 $57.50 $62.20 $41.60 $52.00 Michael Ott: Company Data: March 2024 a large proportion of 1" meters showed Zero usage. 4 $55.50 $59.98 $58.34 $60.00
4 APRIL 12 $71.50 $77.74 $51.81 $66.00 22 $91.50 $99.94 $84.61 $96.00
5 MAY 24 $95.50 $104.38 $94.13 $104.16 43 $133.50 $146.55 $167.78 $163.37
6 JUNE 31 $109.50 $119.92 $114.56 $122.29 72 $191.50 $210.93 $252.42 $238.48
7 JULY 48 $143.50 $157.65 $164.17 $166.32 89 $225.50 $248.66 $302.03 $282.51
8 AUGUST 38 $123.50 $135.45 $134.99 $140.42 81 $209.50 $230.90 $278.68 $261.79
9 SEPTEMBER 27 $101.50 $111.04 $102.89 $111.93 55 $157.50 $173.19 $202.80 $194.45
10 OCTOBER 12 $71.50 $77.74 $51.81 $66.00 25 $97.50 $106.60 $88.99 $102.00
11 NOVEMBER 5 $57.50 $62.20 $41.60 $52.00 6 $59.50 $64.42 $61.26 $64.00
12 DECEMBER 5 $57.50 $62.20 $41.60 $52.00 Michael Ott: Company Data: December 2023 a large proportion of 1" meters showed Zero usage. 3 $53.50 $57.76 $56.88 $58.00
ANNUAL BILL 215 $1,000.00 $1,090.48 $919.45 $1,033.12 406 $1,382.00 $1,514.46 $1,667.55 $1,636.60

Sheet 3: Rate Comparison Charts

Winter Increase In Year 1 for average customer Winter Increase In Year 2 for average customer Winter Increase In Year 3 for average customer Commission Rates Proposed
CUSTOMER METER SIZE Company Staff Commission Company Staff Commission Company Staff Commission MONTHLY FIXED Year 1 Year 2 Year 3
RESIDENTIAL 0.75 6.00% -27.65% -9.57% 5.99% 6.05% 0.00% 5.96% 6.05% 0.00% CUSTOMER METER SIZE
1 6.00% 4.00% 7.83% 5.99% 6.05% 0.00% 5.96% 6.05% 0.00% RESIDENTIAL 0.75 $42.00 $42.00 $42.00
COMMON LOT 0.75 -68.42% -27.78% -68.42% 0.00% 6.05% 90.00% 0.00% 6.05% 47.37% 1 $52.00 $52.00 $52.00
1 0.00% 0.00% 0.00% 0.00% 6.05% 123.33% 0.00% 6.05% 55.22% COMMON LOT 0.75 $15.00 $28.50 $42.00
2 0.00% 0.00% 0.00% 0.00% 6.05% 450.00% 0.00% 6.05% 81.82% 1 $15.00 $33.50 $52.00
4 0.00% 0.00% 0.00% 0.00% 6.05% 1416.67% 0.00% 6.05% 100.00% 2 $15.00 $82.50 $150.00
SEWER 2 6.00% -16.64% 8.65% 6.12% 6.05% 0.82% 6.21% 6.05% -0.40% 4 $15.00 $227.50 $455.00
TOTAL HOA 26.32% 1371.01% 26.32% 0.00% 5.29% 179.31% 0.00% 1.57% 14.15% SEWER 2 $145.00 $155.00 $150.00
VOLUMETRIC ****
Summer Increase In Year 1 for average customer Summer Increase In Year 2 for average customer Summer Increase In Year 3 for average customer WINTER $2.00 $2.00 $2.00
CUSTOMER METER SIZE Company Staff Commission Company Staff Commission Company Staff Commission SUMMER $2.59 $2.77 $2.95
RESIDENTIAL 0.75 6.00% 3.85% 11.35% 6.06% 6.05% 4.51% 6.08% 6.05% 4.32% BULK WATER SERVICE ****
1 6.00% 31.51% 24.43% 6.09% 6.05% 5.40% 6.14% 6.05% 5.12% FIXED $41.00 $43.48 $46.11
COMMON LOT 0.75 -17.97% 15.26% -2.03% 5.37% 6.05% 15.57% 38.04% 6.05% 13.47% VOLUMETRIC CHARGE $2.47 $2.62 $2.77
1 21.00% 88.21% 44.50% 5.37% 6.05% 27.50 38.04% 6.05% 15.99%
2 8.50% 69.54% 32.00% 5.99% 6.05% 15.34% 12.10% 6.05% 13.30%
4 8.50% 120.88% 32.00% 5.99% 6.05% 33.65% 12.10% 6.05% 26.59%
SEWER 2 6.00% 52.34% 36.90% 6.12% 6.05% 6.94% 6.21% 6.05% 5.59%
TOTAL HOA 6.67% 86.58% 29.40% 5.89% 6.05% 23.38% 16.15% 6.05% 19.60%
Winter Increase In Year 1 for average customer Winter Increase In Year 2 for average customer Winter Increase In Year 3 for average customer
CUSTOMER METER SIZE Company Staff Commission Company Staff Commission Company Staff Commission
RESIDENTIAL 0.75 $3.45 $(15.90) $(5.50) $3.65 $2.52 $- $3.85 $2.67 $-
1 $3.45 $2.30 $4.50 $3.65 $3.62 $- $3.85 $3.84 $-
COMMON LOT 0.75 $(32.50) $(13.20) $(32.50) $- $2.08 $13.50 $- $2.20 $13.50
1 $15.00 $52.51 $15.00 $- $3.18 $18.50 $- $3.37 $18.50
2 $15.00 $151.93 $15.00 $- $9.20 $67.50 $- $9.75 $67.50
4 $15.00 $459.99 $15.00 $- $27.84 $212.50 $- $29.53 $227.50
SEWER 2 $67.65 $(187.60) $97.50 $73.20 $56.89 $10.00 $78.75 $60.34 $(5.00)
TOTAL HOA $12.50 $651.23 $12.50 $- $42.30 $312.00 $- $44.86 $327.00
Summer Increase In Year 1 for average customer Summer Increase In Year 2 for average customer Summer Increase In Year 3 for average customer
CUSTOMER METER SIZE Company Staff Commission Company Staff Commission Company Staff Commission
RESIDENTIAL 0.75 $6.45 $4.14 $12.20 $6.90 $6.76 $5.40 $7.35 $7.17 $5.40
1 $11.25 $59.08 $45.80 $12.10 $14.93 $12.60 $12.95 $15.83 $12.60
COMMON LOT 0.75 $(26.50) $22.51 $(3.00) $6.50 $10.29 $22.50 $48.50 $10.91 $22.50
1 $21.00 $88.21 $44.50 $6.50 $11.39 $27.50 $48.50 $12.08 $27.50
2 $51.00 $417.24 $192.00 $39.00 $61.58 $121.50 $83.50 $65.30 $121.50
4 $51.00 $725.29 $192.00 $39.00 $80.22 $266.50 $83.50 $85.08 $281.50
SEWER 2 $67.65 $590.15 $416.10 $73.20 $103.97 $107.20 $78.75 $110.27 $92.20
TOTAL HOA $96.50 $1,253.25 $425.50 $91.00 $163.48 $438.00 $264.00 $173.38 $453.00

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Classification

Agency
Idaho PUC
Published
April 15th, 2026
Instrument
Notice
Legal weight
Binding
Stage
Final
Change scope
Substantive
Document ID
Order No. 37002
Docket
DRYW2501

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Applies to
Utilities Consumers
Industry sector
2210 Electric Utilities
Activity scope
Utility rate setting Water and sewer service pricing
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US-ID US-ID

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Utilities
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Topics
Real Estate Public Utilities Regulation

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