Roll RE gains into farmland via 1031 — passive income + inflation hedge + estate step-up.
§1031 exchange from urban/commercial real estate into farmland qualifies (all real property is like-kind post-TCJA). Farmland cap rates lower (~3–5%) but capital appreciation strong (5–8%/yr historically), plus lease income from tenant farmer. Combine with §180 fertilizer deduction on purchase, current-use property tax, eventual estate step-up. Also DST 1031 into farmland funds (AcreTrader, FarmTogether) for passive rollovers.
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Buy farmland in QOZ tract — defer cap gains + 100% tax-free appreciation at year 10.
Deduct residual fertility (P, K, lime) in acquired farmland — often 10–25% of purchase price.
Farmers deduct up to 25% of gross farm income for conservation expenses (typically capitalized).
Elect §631(a) — treat timber cut as capital gains transaction vs ordinary income.
Enroll land in ag-use / current-use assessment — property taxes cut 50–90%.
Enroll marginal cropland in Conservation Reserve — $100–$300/acre/yr rental income + cost-share.
$600K farm ownership + $400K operating loans at Prime for beginning farmers.
Get paid $15–$40/acre/yr to adopt cover crops, no-till, rotational grazing — earn carbon credits.