The change comes through the Tiered Assistance Program Rate Rider, or TAP-R. In practice, TAP-R is the mechanism the Rate Board uses to reconcile the program’s annual assistance/discount revenue gap through an annual “true-up”—meaning the surcharge levels can be adjusted based on what was under- or over-collected.

Quick primer: what TAP-R is (and why it can change)

TAP-R is designed for periodic reconciliation. The Rate Board’s process works like a yearly true-up: it compares how much TAP-related discount revenue was billed versus what was collected, then sets the TAP-R surcharge so the rider’s amount reflects that reconciliation for the coming billing period.

Because TAP-R is reconciled, the per-volume surcharge can be updated even if the overall water/sewer rate structure you’re familiar with stays broadly similar.

The new TAP-R surcharge levels apply Sept. 1, 2026

In the 2026 TAP-R reconciliation determination, the adopted per-volume TAP-R rates are:

• Water TAP-R: $5.41 per MCF (services on/after Sept. 1, 2026), up from $3.59 per MCF
• Sewer TAP-R: $7.56 per MCF (services on/after Sept. 1, 2026), up from $5.07 per MCF

These TAP-R adders are tied to the services rendered timing—not just the day your bill arrives.

How TAP-R shows up on bills: a per-volume add-on

Rate Board documents describe TAP-R as a rider reflected through the water quantity charge and the sewer quantity charge. That means TAP-R increases operate like a per-unit adder to those quantity charges.

Because TAP-R is expressed per unit of measured usage (MCF), the total effect on your bill depends on the water volume and sewer quantity tied to services rendered in the billing cycle that includes Sept. 1, 2026.

What residents should check before the Sept. 1 change

• Your usage and volume: TAP-R is per MCF, so higher measured usage generally means a larger portion of the rider within the quantity charges.
• Service-period timing: the Rate Board’s determination applies to services rendered on/after Sept. 1, 2026, which may affect when the new amounts first appear on your bill.
• Where it appears on your statement: look for the TAP-R portion within the water quantity and sewer quantity per-volume line items.

Bottom line

After the July 1, 2026 filing, Philadelphia’s TAP-R reconciliation surcharges increase for services rendered on or after Sept. 1, 2026: $5.41/MCF for water and $7.56/MCF for sewer. The update reflects TAP-R’s annual true-up design—reconciling the program’s discount/assistance revenue gap through rider surcharges embedded in the water and sewer quantity charges.

Sources

• City of Philadelphia Water, Sewer & Storm Water Rate Board — 2026 TAP-R Reconciliation Proceeding (rate proceedings page)