Tree Assistance Program (TAP)

Tree Assistance Program (TAP)

This program may have additional incentives or benefits for those who are underserved. Learn more about our terminology.

 

What is this program?

The Tree Assistance Program provides financial assistance to eligible orchardists and nursery tree growers to replant or rehabilitate eligible trees, bushes, and vines lost by natural disasters.

 

How can I use this program?

You can use the funding to replace, replant or rehabilitate trees, bushes, and vines lost in a natural disaster.

 

Who or what is eligible and what are the eligibility requirements?

To qualify for TAP, the following must be true for eligible orchardists and nursery tree growers:

• Have suffered a qualifying tree, bush or vine loss in excess of 15 percent mortality for the stand (adjusted for normal mortality) due to an eligible natural disaster;
• Have owned the eligible trees, bushes and vines when the natural disaster occurred, but eligible growers are not required to own the land on which owned eligible trees, bushes and vines are planted; and
• Replace eligible trees, bushes and vines within 12 months from the date the TAP application is approved.

A new owner of an orchard or nursery who does not meet the requirements listed above may receive TAP payments approved for the previous owner of the orchard or nursery and not paid to the previous owner, if the previous owner of the orchard or nursery agrees to the succession in writing and if the new owner does the following:

• Acquires ownership of trees, bushes, or vines for which benefits have been approved;
• Agrees to complete all approved practices that the original owner has not completed;
• Otherwise meets and assumes full responsibility for all provisions of this part, including refund of payments made to the previous owner, if applicable.

 

Eligible trees, bushes, and vines are:

• Those from which an annual crop is produced for commercial purposes. Nursery trees include ornamental, fruit, nut and Christmas trees produced for commercial sale. Trees used for pulp or timber are not eligible for TAP assistance.

 

To be considered an eligible loss:

• A requisite death loss must first be sustained; a stand of eligible trees, bushes, or vines must have suffered more than a 15 percent mortality loss (after normal mortality) due to a natural disaster;
• Mortality loss on a stand of eligible trees, bushes, or vines is based on:
  • Each eligible disaster event, except for losses due to plant disease;
  • For plant disease, the time period as determined by the FSA for which the stand is infected.
• The loss must not have been preventable through reasonable and available measures;
• The loss must be visible and obvious to the FSA representative; if the loss is no longer visible, FSA may accept other loss evidence and determine whether that other evidence substantiates that an eligible loss due to natural disaster occurred.
• FSA may require information from a qualified expert to determine extent of loss in the case of plant disease or insect infestation.

 

Are there any deadlines?

Applicants must apply within 90 calendar days of the following:

• The disaster event; or
• The date when the loss is apparent to the producer.

 

Is there anything else I should know?

• Acreage Limitation: The cumulative total quantity of acres planted to trees, bushes, or vines for which an eligible orchardist or nursery tree grower can receive TAP payments cannot exceed 1,000 acres annually.
• Payment Limitation and Average Adjusted Gross Income (AGI): For losses that occurred on or after January 1, 2017, there is no payment limitation for TAP. A person or legal entity is ineligible for payment under TAP if the AGI of the person or legal entity for the relevant tax years exceeds $900,000.
• For tree, bush, or vine replacement, replanting and/or rehabilitation, the payment calculation is the lesser of the following:
  • 65 percent of the actual cost of replanting, in excess of 15 percent mortality (adjusted for normal mortality), and, where applicable, 50 percent of the actual cost of rehabilitation, in excess of 15 percent damage or mortality (adjusted for normal tree damage and normal mortality); or
  • The maximum eligible amount established for the practice by FSA.
• The 2018 Farm Bill increased the reimbursement amount for applicants who meet the definition of a beginning or veteran farmer or rancher. The payment calculation is the lesser of the following:
  • 75 percent of the actual cost of replanting, in excess of 15 percent mortality (adjusted for normal mortality), and, where applicable, 75 percent of the actual cost of rehabilitation, in excess of 15 percent damage or mortality (adjusted for normal tree damage and mortality); or
  • The maximum eligible amount established for the practice by FSA.

 

How do I apply?

Visit your local FSA office. It is best to contact the local office first to ensure necessary paperwork is brought to the office.

 

 

 

Page last updated: May 2, 2023