Tree Assistance Program for

Pecan Tree Losses in 2017

(Under the Consolidated Appropriations Act of 2018)

Farm Service Agency – TAP

Overview

The Consolidated Appropriations Act, 2018 (Pub. L. 

115-141), passed by Congress on March 23, 2018, 

authorized $15 million in funding through the Tree 

Assistance Program (TAP) to provide assistance to 

eligible orchardists and nursery tree growers of pecan 

trees for losses incurred January 1, 2017, through 

December 31, 2017. To be eligible, the pecan 

orchardist or nursery tree grower must have suffered a 

mortality loss on a stand that exceeds 7.5 percent, 

adjusted for normal mortality. TAP is administered by 

the Farm Service Agency (FSA) of the U.S. 

Department of Agriculture (USDA).

Eligible Tree Types

Eligible pecan trees are those from which an annual 

crop is produced for commercial purposes.

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DISASTER ASSISTANCE

FACT SHEET

August 2018

Eligible Losses

To be considered an eligible loss:

• Eligible pecan trees must have suffered more than a 

7.5 percent mortality loss on a stand, adjusted for 

normal mortality, due to a natural disaster, that 

occurred January 1, 2017, through December 31, 

2017.

• Mortality loss on a stand of eligible pecan trees is 

based on each eligible disaster event.

• 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; and

• FSA may require information from a qualified expert 

to determine extent of loss in the case of plant 

disease or insect infestation.

• Growers or orchardists suffering greater mortality 

losses are eligible under other provisions of the 2014 

Farm Bill. 

Eligible Producers

To qualify for TAP under the Consolidated 

Appropriations Act, eligible orchardists and nursery 

tree growers must:

• Have suffered qualifying pecan tree losses in excess 

of 7.5 percent mortality on the stand, adjusted for 

normal mortality, from an eligible natural disaster.

• Planted or be considered to have planted (by 

purchase prior to the loss of existing stock planted for 

commercial purposes) trees for commercial purposes, 

or have a production history, for commercial 

purposes, of planted or existing trees.
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TAP – PECAN TREE LOSSES - AUGUST 2018

Date of Loss

January 1, 2017, and

subsequent years

Later of 60 calendar days after 

(date of publication in FR) or 

within 90 calendar days of the:

• disaster event; or

• date when the loss is

 apparent to the producer.

Final Date to Submit an

Application and Supporting

Documentation

USDA is an equal opportunity provider, employer and lender.

• Continuously owned the stand from the time of the 

disaster until the time that the TAP application is 

submitted.

• Replace eligible trees within 12 months from the 

date the TAP application is approved.

Acreage Limitations

The cumulative total quantity of acres planted to trees 

for which an eligible orchardist or nursery tree grower 

can receive TAP payments for a crop year’s loss 

cannot exceed 1,000 acres annually.

Payment Limitation and

Adjusted Gross Income (AGI)

Effective with the 2017 calendar year and for 2017 and 

subsequent year losses, there is no per person or legal 

entity payment limitation for TAP.

In applying the average adjusted gross income 

compliance provisions to TAP, a person or legal entity 

is ineligible for payment under TAP if the average AGI 

of the person or legal entity exceeds $900,000. Direct 

attribution provisions apply to TAP for 2017. Under 

direct attribution, any payment to a legal entity will be 

considered (for AGI purposes) to be a payment to 

persons or legal entities with an interest in the legal 

entity or in a sub-entity.

Payment Calculator

For pecan tree 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 mortality); or

• The maximum eligible amount established for the 

practice by FSA using the following rates (per tree):

- Tree replacement............................................$ 8

 - Rehabilitation, including pruning,

 site preparation and debris removal...............$40

 - Planting cost...................................................$ 2

Applications

The following table provides the final dates to submit 

a TAP application and supporting documentation:

For More Information

This fact sheet is for informational purposes only; 

other restrictions may apply. For more information 

about FSA disaster programs, visit 

http://disaster.fsa.usda.gov or contact your local 

FSA office. To find your local FSA office, visit 

http://offices.usda.gov.