Section 91-1-009 - Beginning Farmer Personal Property Tax Exemption Certification009.01 The qualified beginning farmer as defined in 91 NAC 1-004 that is eligible for the Personal Property Tax Exception will apply for a Certificate of Eligibility on or before November 1st of the year preceding the year for which the exemption is to begin.009.01A The beginning farmer's Certificate of Eligibility may be presented to their county assessor within three years of Board approval should they apply for the Personal Property Tax Exemption without an owner and a three-year rental agreement.009.01B The beginning farmer's Certificate of Eligibility may be presented to the county assessor in year 1, year 2, or year 3 of their three year rental agreement when applying with an owner and a three-year rental agreement.009.01C The Personal Property Tax Exemption shall be in effect for a period of three-years.91 Neb. Admin. Code, ch. 1, § 009