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Publications

Selling an Agricultural Easement: Capital Gains Tax Implications and Opportunities

When contemplating the sale of an agricultural easement, there are four main issues and questions to consider:
1. Land planning – How does the easement-restricted land relate to the agricultural operation or other agricultural land that is owned or operated?
2. Business planning – Will the easement provide the flexibility needed to adapt to changing business conditions?
3. Financial planning – Will the sale or other conveyance of an easement affect taxes and other finances?
4. Estate planning – Is the easement transaction integrated with other estate planning and transfer efforts? 

Publication Name
FIC Fact Sheet and Technical Memo
Author
Jeremiah Cosgrove
Publisher
Northampton, MA: American Farmland Trust
Page Numbers
2
Publication Date
April 01, 2019
Publication Type
Fact Sheets and Technical Memos
State
National
Keywords
Conservation Easements, Like-Kind Exchange

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