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Analysis of State Estate Taxes in New England

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.

Ben Kurtzman, Esq.
Keene, NH: Land For Good
Page Numbers
Publication Date
January 01, 2016
Publication Type
Reports and Guides
Connecticut, Maine, Massachusetts, New Hampshire, Rhode Island, Vermont
Conservation Policies and Programs, Farm Transfer, Farmland Access

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