2024 Boards and Commissions

Beginning Farmer Board

General Information
  • Formal Name:
    Beginning Farmer Board
  • Contact Person:
    Holle Evert (Holle.Evert@nebraska.gov)
  • 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:
    37,297Number is based on the National Agricultural Statistics Service 2022 Census identifying operators under 34 and over 65 years of age.
  • How Many Served:
    FY 21-22: 402, FY 22-23: 361, FY 23-24: 268
  • Year Created:
    1999
  • Year Active:
    1999
  • Sunset Date:
    December 31, 2027
Authorization
  • Authorization Citation:
    Nebraska Revised Statute, 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:
    Governorappoints the 5 members who are not ex-officios.
  • 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 years
  • Terms Rotate or Expire At Once:
    All Expire
Meetings Required In:
  • Required FY 21-22:
    2
  • Held FY 21-22:
    3
  • Required FY 22-23:
    2
  • Held FY 22-23:
    3
  • Required FY 23-24:
    2
  • Held FY 23-24:
    3
Operations
  • Support Staff:
    Yes, The Department of Agriculture provides administrative support to the Board.
  • Shared or Separate:
    The Department of Agriculture provides the staff.
  • FY 21-22 Budget:
    $71,020
  • FY 22-23 Budget:
    $72,014
  • FY 23-24 Budget:
    $103,960
  • Other Funding Sources:
    NA
  • Spending Authority:
    NA. The spending authority is in the Department of Agricultures budget.
Accomplishments
  • Since July 1, 2020:
    Attended 61 outreach events reaching approximately 400,000 attendees.221 Applications received. 130 Approved Issued a total of $4,693,324 of tax credits for tax years 2021 through 2024.Average tax credit per asset owner: $6104NDA is a participant in a community of practice group as part of a USDA Agriculture and Food Research Initiative grant project, administered by Indiana University and American Farmland Trust, to study land access policy incentive programs. The grant is a three-year project and quarterly meetings began in 2021. Nebraska was the first state to implement a land access incentive program. There are currently five states with land access incentive programs. The program administrator for NextGen attends the meetings. The goals of the project are to compare and contrast programs; highlight successes, wins and best practices; address weaknesses and challenges; and talk shop. A survey of program participants in all five states was conducted in the spring of 2022. Results of the survey are currently being analyzed.