City of Chicago Department of Finance's Utility Billing Relief (UBR) provides low-income City of Chicago residents with a reduced rate on their water, sewer, and water-sewer tax as well as debt relief for those who demonstrate they can manage the reduced rate bills for one year. Benefits for UBR participants include a reduced rate on water, sewer, and water-sewer tax, no late payment penalties or debt collection activity, and debt forgiveness after successfully completing one year with no past-due balance.