2020 Boards and Commissions

Beginning Farmer Board

General Information

Formal Name:Beginning Farmer Board
Contact Person:Dr. Bradley Lubben Board Chair University of Nebraska 207A Filley Hall Lincoln, NE 68583-0922 Karla Bahm Program Administrator Nebraska Dept. of Agriculture PO Box 94947 Lincoln, NE 68509-4947
Purpose:To develop and direct programs to provide increased and enhanced opportunities for beginning farmers and livestock producers. The Board has, to that end, developed the rules and regulations to determine the eligibility for the beginning farmer, livestock producer, and the owner of agricultural assets that will receive the tax credit, as stated in the Beginning Farmer Tax Credit Act (Act). Under the Act, the Board also determines the application process, the dollar amount of the tax credit, the guidelines and procedures to obtain the tax credit, provides the eligibility certificate to the beginning farmers to submit to their county assessor for an application for a tangible personal property tax exemption, and various other responsibilities.
How Many Affectable:Numbers are based on the National Agricultural Statistics Service 2012 Census identifying operators under 34 and over 65 years of age. Estimate for FY 16-17: 31,900 FY 17-18 32,500 FY 18-19 33,700 FY 19-20 34,400
How Many Served:FY16-17 405, FY 17-18 476, FY 18-19 571, FY 19-20 485
Year Created:1999
Year Active:1999
Sunset Date:December 31, 2022

Authorization

Authorization Citation:Sections 77-5201 through 77-5215
Parent Agency:None. The Board is housed within the Department of Agriculture for administrative and budgetary purposes only

Memberships and Meetings

Number Of Members:7
Who Appoints:The Governor appoints the five members of the Board who are not ex-officio members
Legislative Approval:Yes, of those appointed
Qualifications Of Members:1)The Director of Agriculture or his or her designee;(2)The Tax Commissioner or his or her designee.(3)One individual representing lenders of agricultural credit;(4)One individual of the academic community with extensive knowledge and insight in the analysis of agricultural economic issues; and(5)Three individuals, one from each congressional district, who are currently engaged in farming of livestock production and are representative of a variety of farming or livestock production interests based on size of farm, type of farm operation, net worth of farm operation, and geographic location.All of the above are required to be residents of Nebraska.
Per Diem:No
Expense Reimbursement:Yes, actual and necessary expenses.
Term Length:4
Terms Rotate or Expire At Once:All Expire

Meetings Required In:

Required FY 17-18:2
Held FY 17-18:3
Required FY 18-19:2
Held FY 18-19:4
Required FY 19-20:2
Held FY 19-20:2

Operations

Support Staff:The Department of Agriculture provides administrative support to the Board.
Shared or Separate:The Department of Agriculture provides the staff.
FY 17-18 Budget:$67,903
FY 18-19 Budget:$70,424
FY 19-20 Budget:$65,451
Other Funding Sources:No
Spending Authority:None. The spending authority is in the Department of Agricultures budget.

Accomplishments

Since July 1, 2016: Amended the regulations in 2016 to remove language redundant of the Act and bring regulations in line with the Act and current policy in the administration of the Act. Administrative staff completed a comprehensive guidance document to aid in the administration of the program. The Nebraska Department of Agriculture completed and circulated a beginning farmer article, All in the Family, featuring four beginning farmer brothers which included a supplemental article on their use of The Beginning Farmer Tax Credit Act.In 2018, the program underwent a legislative performance audit. As a result of that audit, legislation was introduced and passed to harmonize provisions and repeal sections of the Act during the 106th legislative session. Attended 88 outreach events reaching approximately 430,000 attendees. Approved 280 cases, a 54 percent increase over the 2012 boards and commissions report. Issued a total of $5,162,019 of tax credits for tax years 2016 through 2019.