The Emergency Watershed Protection (EWP) Program is a voluntary program that provides eligible entities financial and technical assistance to help local communities relieve imminent threats to life and property caused by floods, fires, windstorms, and other natural disasters that impair a watershed. The U.S. Department of Agriculture’s (USDA) Natural Resources Conservation Service (NRCS) administers this program.
Type of lands that qualify: Natural disaster restoration
Type of program: Natural disaster restoration
Monetary benefit: Direct payment

How it Works
The EWP Program is a recovery effort aimed at relieving imminent hazards to life and property caused by floods, fires, windstorms, and other natural disasters. The EWP Program is a cost-share program in which the NRCS may cover up to 75% of eligible construction costs or 90% if within a limited resource area as identified by the U.S. Census data. The remaining costs must come from local sources and can be in the form of cash or in-kind services.
The EWP Program does not require a disaster declaration by federal or state government officials for program assistance to begin, but the NRCS State Conservationist can declare a local watershed emergency and initiate the EWP program assistance in cooperation with an eligible sponsor (see below).
NRCS offers financial and technical assistance for various activities under the EWP Program, including: Remove debris from stream channels, road culverts and bridges; reshape and protect eroded streambanks; correct damaged or destroyed drainage facilities; establish vegetative cover on critically eroding lands; repair levees and structures; repair certain conservation practices; and purchase of EWP Program buyouts (see below).
The EWP Program cannot be used: to address the same structural issue or practice 3 times within 10 years; for existing operation and maintenance; to repair, rebuild, or maintain any transportation facilities, utilities, or similar facilities; to restore projects installed by another federal agency; to repair nonstructural management practices; to repair coastal erosions to beaches, dunes, and shorelines; if the recovery measures are eligible for the Emergency Conservation Program offered through the Farm Service Agency (FSA).
Emergency Watershed Protection Program Buyouts
The EWP Program buyouts are used where structural projects to reduce threats from flooding and erosion are not cost-effective and/or beneficial. Once NRCS determines that buying the afflicted property would provide the pivotal solution and sustainable course of action for a community, the EWP Program has the authority to provide local sponsors with financial assistance to purchase and restore the property.
NRCS may provide project sponsors up to 75 percent of the fair market value based on an appraisal for the property; relocation costs; and the site restoration costs. In some situations, landowners can directly apply for assistance through a floodplain easement at the local NRCS office when project funding for floodplain easements becomes available. States will hold a signup period for the impacted communities and the local NRCS offices will publicize that information in the affected communities.

Eligibility Requirements
All EWP Program projects must have a sponsor and demonstrate that they reduce threats to life and property; be economically, environmentally, and socially sound; and must be designed to acceptable engineering standards. Sponsors include cities, counties, towns, conservation districts, or any federally-recognized Native American tribe or tribal organization.
Sponsors can apply for EWP Program assistance directly to NRCS while public and private landowners can apply for this assistance through a local sponsor. NRCS will not provide funding for activities undertaken by a sponsor prior to the signing of a cooperative agreement between NRCS and the sponsor. Sponsors must submit a formal request for assistance within 60 days of the disaster occurrence or 60 days from the date when access to the sites becomes available.
How to Apply
Since this program is available for emergency assistance, sign-up periods are not continuous, and only certain properties may be eligible for assistance through the EWP Program. Landowners with significant damage should contact their state EWP Program manager for more information on eligibility. All EWP Program projects must have a sponsor and demonstrate that they reduce threats to life and property; be economically, environmentally, and socially sound; and must be designed to acceptable engineering standards. Sponsors include cities, counties, towns, conservation districts, or any federally-recognized Native American tribe or tribal organization.
Sponsors can apply for EWP Program assistance directly to NRCS while public and private landowners can apply for this assistance through a local sponsor. NRCS will not provide funding for activities undertaken by a sponsor prior to the signing of a cooperative agreement between NRCS and the sponsor. Sponsors must submit a formal request for assistance within 60 days of the disaster occurrence or 60 days from the date when access to the sites becomes available.
Emergency Watershed Protection Program Example (Standard)
A landowner received damage from a tornado and flooding near Amory, Mississippi, causing bank sloughing along 3,600 linear feet of a drainage ditch that endangered the main access road to a local hospital and other associated infrastructure. After EWP repairs, the road shoulder was restored and the streambank stabilized to prevent further sloughing and danger to the traveling public on the hospital road.
Costs
The average costs for the following practices are as follows.
Debris removal | $0.50/linear foot |
Culvert repair | $500/each |
Bank stabilization | $116.45/square foot |
Sample Calculation
Debris removal: $0.50/foot x 3,600 linear feet = $1,800
Culvert repair: $500 x 2 = $1,000
Bank stabilization: $116.45/square foot x 300 square feet = $34,935
TOTAL COST: $37,735
EWP Program (Pays 75% of costs) = $28,301.25
Sponsor (Pays 25% of costs) = $9,433.75
How are Standard EWP Program Payments Taxed?
EWP Program payments are taxed at the ordinary income rate; however, if the expenses equal or exceed the revenue from the program, no tax is paid.
Emergency Watershed Protection Program Example (Buy Out)
Landowners who participate in the EWP Program Buy Out option will be paid approximately 100% of the easement value (based on a Geographic Area Rate Cap or an appraisal) and 100% of the restoration costs for a perpetual easement. For a 30-year easement, those rates are 75%.
Costs
Expenses that NRCS will pay for include:
- survey,
- appraisal,
- the closing cost of the easement,
- a percentage of the easement value, and
- restoration costs.
Sample Calculation
The landowner has 100 acres (90 acres cropland and 10 acres of forest land) they are interested in placing under an EWP Program (Buy Out option) near Rolling Fork, Mississippi. The Geographic Area Rate Cap for cropland in the Mississippi Delta is $3,200 per acre and the rate for forest land is $1,700 per acre.
Example Calculation of Easement Value
90 acres x $3,200/acre = $288,000
10 acres x $1,700/acre = $17,000
TOTAL EASEMENT VALUE ($288,000 + $17,000) = $305,000
How are EWP Program payments (Buy Out option) Taxed?
EWP Program payments (Buy Out option) are considered capital gains and are taxed at the capital gains rate.