This paper is one in a series produced through the New England Land Access Policy Project, a collaboration between American Farmland Trust (AFT), Conservation Law Foundation (CLF) and Land For Good (LFG). The New England Land Access Policy Project facilitated dialogue in each New England state to identify policy barriers and opportunities around land access and farm transfer.

In several New England states, state estate taxes were identified as barriers because of their perceived role in encouraging conversion of farmland to development. This paper documents existing policies in each state and considers policy options at both the federal and state level.