Overview

The Tree Assistance Program (TAP) provides financial assistance 

to eligible orchardists and nursery tree growers to replant or 

rehabilitate eligible trees, bushes, and vines lost by natural disasters. 

TAP is administered by the Farm Service Agency (FSA) of the U.S. 

Department of Agriculture (USDA).

What Is Eligible?

Eligible Tree Types

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.

Eligible Losses

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; and

• 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; and

• FSA may require information from a qualified expert to 

determine extent of loss in the case of plant disease or insect 

infestation.

Eligible Orchardists and Nursery Tree Growers

To qualify for TAP, eligible orchardists and nursery tree growers must:

• 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.

How it Works

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.

In applying the limitation on average 

adjusted gross income (AGI), 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.

Direct attribution applies to TAP and is 

used for AGI purposes as well. Under direct 

attribution, any payment to a legal entity 

will be considered (for payment limitation 

purposes) to be a payment to persons or 

legal entities with an interest in the legal 

entity or in a sub-entity.

United States

Department of

Agriculture

Tree Assistance Program

DISASTER ASSISTANCE

FARM SERVICE AGENCY

FACT SHEET - OCTOBER 2020
TREE ASSISTANCE PROGRAM 2

Payment Calculator

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.

USDA is an equal opportunity provider, employer, and lender.

Applications

The following table provides the final dates to submit a 

TAP application and supporting documentation:

Date of Loss Final Date to Submit an Application 

and Supporting Documentation

January 1, 2019, 

and subsequent 

years

Later of 60 calendar days after (date of 

publication in FR) or within 90 calendar days of:

• the disaster event; or

• the date when the loss is apparent to 

the producer.

More Information

This fact sheet is for informational purposes only; other 

restrictions may apply. For more information about 

ELAP, visit disaster.fsa.usda.gov or contact your local 

FSA office. 

To find your local FSA office, visit farmers.gov.