FOR COMMERCIAL FARMERS & GROWERS

Your land came
with more than
acres.

Fertility already in the soil at acquisition may carry value worth reviewing. We help document it, so your CPA can evaluate the tax opportunity.

FERTILITY ASSET RECOVERY

You know the ground.
We help uncover the evidence.

Acquisitions back to 2010
Reviewed individually, based on records.
ROW CROPSHAY & FORAGEORCHARDS & VINEYARDSNURSERIESMANAGED PASTURE

THE IDEA, IN ONE PICTURE

Some of what you bought
was below the surface.

Prior fertilizer applications may leave nutrients in the ground. Our specialists evaluate the portion supported by the soil evidence, farm history, and acquisition date.

The question: what qualifying residual fertility, if any, was already there when you took ownership?

Explore our evidence standard →
UNDERSTANDING RESIDUAL FERTILITYOne nutrient. One illustrative example.
15ppm above the
illustrative threshold
20ppm illustrative
crop threshold
35 ppm measured

The starting point
for evaluation

The portion above a supported threshold needs further analysis—not automatic tax treatment.

Illustrative phosphorus example only. Actual thresholds vary by crop, field, and lab method. A soil test alone does not establish acquisition-date value or a deduction.

WHAT YOU GET

A clear path from
your farm to your CPA.

Property-specific analysis

Field evidence and agricultural history help establish what can be supported for your land.

A documented valuation

A nutrient inventory, acquisition-period pricing support, and methodology for your CPA to review.

Technical audit support

Agronomy and valuation specialists support their work if it is questioned. The engagement defines the scope.

  1. 01Share the farm

    Acres, acquisition date, use, and available records.

  2. 02Build the evidence

    Specialists evaluate soil data and historical support.

  3. 03Review with your CPA

    Your advisor determines eligibility and tax treatment.

Cultivated rows stretching across productive agricultural landBUILT AROUND WORKING LAND

IS YOUR OPERATION A FIT?

Start with the land
you acquired.

  • You own agricultural land with a history of production.
  • You purchased or inherited it, including acquisitions back to 2010.
  • You have soil tests or records that may support a historical review.

Multiple parcels, acquisition dates, or ownership entities? Tell us how the operation is structured. We’ll help organize the review.

What if I don’t have old soil tests?

Share the records you do have. The team can assess whether reconstruction is feasible and whether additional testing would help. Some properties will not have enough support to proceed.

Is a valuation the same as tax savings?

No. A nutrient valuation is evidence for your CPA’s review. Any deduction, its timing, and the resulting tax benefit depend on your circumstances and your CPA’s analysis.

START A FARM REVIEW

Put your land on the review list.

Start with the acres you own, when you acquired them, and how they have been farmed. We’ll help identify the records needed for a meaningful review.

Helpful information Approximate acquired acres and county When the property was acquired Historical crop or agricultural use Whether the ground was routinely fertilized
Current screening statesOregon • Nevada • Idaho • California • Texas • Arizona • Missouri • North Dakota • South Dakota • Wyoming • Montana • Nebraska • Iowa • Kansas • IllinoisSee readiness, timing & opportunity profiles →

Our team will follow up about your property. Do not include SSNs, tax returns, bank information, or other sensitive records in this form.

Services and audit-support scope are defined in the engagement. No deduction or audit outcome is guaranteed. Are you the farm’s CPA? Explore the professional review workflow →