A process built for
visibility and review.

The estimator architecture separates property facts, nutrient analysis, pricing support, agronomic evidence, and tax review so the path from input to decision remains understandable.

STEP BY STEP

Start with facts.
Not a target number.

The opportunity estimate changes as the property facts change. That is intentional. The workflow is designed to avoid working backward toward a desired deduction.

The estimator is an analytical framework. Parcel-specific evidence and advisor review remain central to the final outcome.
Agricultural field rows at sunset
PROPERTY FACTS DRIVE THE ANALYSIS
01 • PROPERTY INPUTS

Build the property profile

Document eligible acquired acres, historical crop use, years farmed, irrigation, fertilizer history, purchase price, taxpayer profile, and the facts needed to understand prior and continued agricultural use.

02 • NUTRIENT LINES

Evaluate nutrients separately

The architecture evaluates nitrogen, phosphate, potash, sulfur, lime, calcium, magnesium, boron, zinc, and manganese as separate lines, each with its own quantity, price basis, evidence, and overlap considerations.

03 • PRICING

Keep the pricing basis current

The workbook stores the pricing date and source basis. The process uses a 30-day pricing refresh protocol, current USDA Agricultural Marketing Service benchmarks, and monthly BLS/FRED fertilizer-materials indexing for acquisition-date consistency. Stronger local dealer quotes or retained invoices can override national fallbacks.

04 • SOURCE LAYER

Keep evidence visible

USDA, BLS/FRED, tax authorities, and agronomic guidance are documented with dates, URLs, and limitations. When a source is only a screening proxy, the model identifies it as such.

05 • FILING-READINESS

Track the checks and balances

The filing-readiness gate separately tracks farming status, prior use, continued use, acquisition evidence, federal acreage exclusions, historical pricing, prior-owner attribution, parcel sampling, nutrient overlap, purchase-price allocation, tax method, and the final filing amount.

06 • AGRONOMIST

Ground the analysis in the actual soil

Physical soil samples and laboratory results give the agronomist parcel-specific evidence to confirm or replace modeled quantities when the field evidence supports doing so.

07 • TAX ADVISOR

Final decisions stay with the tax professional

The CPA or tax counsel controls the final approved amount, basis treatment, timing, election, and filing position.

CONSERVATIVE BY DESIGN

Sensitivity ranges.
Not guarantees.

Low-confidence crop categories use conservative screening assumptions. Native or unfertilized rangeland can carry a zero residual-fertilizer assumption. The architecture is designed to show uncertainty rather than hide it.

Review Gateexample status view
ACQUISITION EVIDENCEreview
HISTORICAL PRICINGreview
PARCEL SAMPLINGreview
NUTRIENT OVERLAPreview
PURCHASE ALLOCATIONreview
TAX METHODadvisor

NEXT STEP

Have a property in mind?

Start with the facts you already have. We can identify what additional information would be useful for a preliminary review.

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