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There are three categories of properties.•Lots that contain less than 0.25 ERUs of impervious surface area (currently, 575 square feet) are exempt from the stormwater user fee.•One-, two-, and three-family residences are assumed to contain 1 ERU of impervious surface area, and pay a fee of $14.25 per quarterly billing cycle (once very three months). Classification of a property as a one-, two-, or three-family residence is determined by the Tompkins County Department of Assessment.•All other lots pay a user fee based upon the amount of impervious surface area located on the property. Lots containing 0.25 to 1 ERU pay $14.25 per quarter, and lots containing more than 1 ERU pay $14.25 per quarter per ERU, assessed in 0.25 ERU increments. (For example, a commercial property with 3,700 square feet of impervious surface area would pay $29.93 per quarter (3,700 / 2,300 = 1.60, which is rounded up to 1.75.) Owners of these lots may apply for credits against the stormwater user fee for eligible management practices or structures.