The National Land Podcast

Section 180: The Underrated Farmland Tax Play You’re Missing

Are you a landowner buying or selling ag ground, or a land agent who wants a real, defensible way to put money back in your client’s pocket?

In this episode of The National Land Podcast, host Mac Christian talks with Alec Bean and Karly Pavlinac of The Soil Tax Guys about a powerful, underused tool: IRS Section 180. In plain English, you can deduct the excess soil fertility you acquire with a farm or ranch, treating those nutrients like an asset, if you follow the rules.

Whether you row-crop, graze cattle, or market farmland, you’ll learn how to lock in a one-time, use-it-or-lose-it deduction that can materially change deal math.

What You’ll Learn:

• How Section 180 works (fertility valued via soil tests and USDA pricing = tax deduction)

• The critical timing: test after closing and before any fertilizer is applied

• Typical values (~$500/ac averages) and real cases topping $1k–$6.5k/ac

• Three ways CPAs take it: all at once, 60/30/10 over 3 years, or over useful life

• Where it applies: food and forage production (crops, grazing)—not timber/hunting-only tracts

• State nuances: why land-grant university guidelines drive which nutrients count

• Deal strategy: pre-sale testing as a marketing tool, auction use, and portfolio roll-forward

• Risk & readiness: audit-defensible reports (GPS’d sampling, documentation) and common CPA misconceptions

• Edge cases: recent purchases with no fertilizer yet, and why inheritance usually doesn’t qualify

This episode is a must-listen for:

• Farm/ranch owners buying or selling ground

• Land brokers/auctioneers who want a sharper pitch (and faster closings)

• Operators expanding portfolios who reinvest tax savings into the next deal

• Heirs/trustees evaluating sale vs. hold strategies on working land

Don’t leave five or six figures on the table. If ag is the use, Section 180 should be on your checklist every single time.

Conservation Easements: Protect Land, Keep Using It

Are you a landowner who wants to keep your place working, without watching it get carved into subdivisions? Or a land agent who needs a straight, defensible path to long-term land protection and tax advantages?

In this episode of The National Land Podcast, host Mac Christian sits down with Sara Johnson (Conservation Biologist, North American Land Trust) and Doug Bruggeman (National Land Realty agent & ecological economist) to break down the most powerful, yet misunderstood tool in private-land conservation: the conservation easement.

Whether you ranch, farm, manage timber, or own family hunting ground, this episode shows how to protect land in perpetuity, keep core uses, and capture real tax benefits, without killing resale.

What You’ll Learn:

• How conservation easements actually work (reserved rights, building envelopes, what’s allowed vs. restricted)
• How appraisals drive tax deductions and multi-year carryforwards, plus special treatment for farmers and ranchers
• What baseline documentation and ongoing stewardship look like (so you avoid violations)
• How mitigation/species banking fits in (yes, “bat banks”) and when it applies
• Market reality: selling conserved land, busting the “no buyers” myth, and planning for legacy
• Risk control: avoiding inflated appraisals, handling violations, and the rare eminent-domain edge cases

This episode is a must-listen for:

• Landowners who want to lock in open space, wildlife habitat, and water quality
• Brokers/agents advising clients on conservation-forward exit strategies
• Ranchers, farmers, and timber owners balancing income with protection
• Heirs and family trustees aiming to prevent future subdivision and keep the place intact
• Don’t guess your way through “forever.” If you want your acreage protected and still productive, this is the candid playbook on conservation easements.

 

North American Land Trust

https://northamericanlandtrust.org/

 

Talk with Doug Bruggeman

https://nationalland.com/real-estate-agent/doug-bruggeman 

 

National Land Realty

https://www.nationalland.com 

What 2025’s Big Ag Bills Really Mean for Your Land

2025’s ag laws, no spin. American Farm Burueau Federation Economist, Daniel Munch, breaks down what the American Relief Act and HR1 (“One Big Beautiful Bill”) actually changed for farmers, ranchers, and timberland owners: disaster aid, tax relief, ARC/PLC extensions, conservation through 2031, disease‑readiness funding—and what Washington still hasn’t fixed.

• Why these passed: must‑pass funding + reconciliation math, not kumbaya.

• Core programs extended to 2031: ARC/PLC, Dairy Margin Coverage; EQIP/CSP/ACEP funded forward.

• CRP: not extended in HR1; needs separate action (a “skinny” farm bill or stand‑alone).

• Disaster money: ~$30B total in the Relief Act (≈$10B economic aid to row‑crops; ≈$20B disasters). Helpful, not enough to backfill multi‑year crop, livestock, timber, and infrastructure losses.

• Drought trigger fixed: LFP now four consecutive weeks of qualifying drought (down from eight).

• Rancher win: LIP now 100% compensation for federally protected predator kills (wolves/grizzlies).

• State block grants: Flexibility for hard‑hit states (e.g., hurricane zones) that can include timber.

• Taxes you can actually use: Estate tax exemption permanent at $15M / $30M couple; 199A stays; bonus depreciation back; Section 179 expensing up to $2.5M for equipment and capital improvements (barns, fencing, irrigation).

• Clean fuel credits (45Z): benefits risk getting stuck at processors unless contracts force value back to growers.

• Disease readiness: $233M/year mandated for stockpiles, diagnostics, training—real money to keep herds healthy.

• Market context: Land values up but margins down; these programs support lender confidence but don’t erase price pressure.

• Foreign land ownership: Data/reporting gaps are real; enforcement and look‑through need teeth; private‑property rights vs. national‑security concerns.

• Why SNAP stays in the farm bill: urban votes keep farm programs alive. No SNAP = no votes = no farm bill.

American Farm Bureau Federation

https://www.fb.org/

 

One Big Beautiful Bill Act: Final Agricultural Provisions, by Daniel Munch

https://www.fb.org/market-intel/one-big-beautiful-bill-act-final-agricultural-provisions 

 

National Land Realty

Buy, Sell, Lease, or Auction Land

https://www.nationalland.com 

All Things Septic Systems: Everything You Need to Know!

Buying land? Skip the septic due diligence and you could light $30,000–$40,000 on fire.
In this episode, host Mac Christian sits down with Tyler Sgro, President & CEO of Davis Horizons (licensed professional soil classifier), and Robert Waddell of National Land Realty to lay out—in plain English—how septic systems make or break raw land purchases.

We cut through the hype on septic vs. sewer, conventional (non‑engineered) vs. engineered systems, and the real drivers of cost: soil texture, seasonal high water table/zone of saturation, space constraints, topography, and bedroom count. You’ll get a straight answer on the “perc (perk) test” vs. soil test debate (hint: in South Carolina it’s a soil classification that matters), plus what actually happens in the drain field, how septic tanks work, and the maintenance that keeps systems from failing.

What you’ll learn (without the sales pitch):

• When a lot truly supports a conventional drain field and when you’ll need an engineered/pre‑treatment system—and why engineered isn’t “bad,” it’s just different.

• Budgeting that doesn’t blow up: why a soil test before closing protects you from $30k–$40k surprises; typical pump‑out costs (~$500 every 3–5 years); realistic lifespans (conventional ~30–50 years; treatment systems ~20–30 years).

• How bedroom count dictates system size (plan for more bedrooms now; you can scale down later) and the regulatory planning number of ~120 gallons/day per bedroom.

• Mounded fill vs. pre‑treatment: footprint trade‑offs, aesthetics, and costs in shallow‑groundwater or poor‑soil scenarios.

• Wetlands & permits: when you cannot place a system without a U.S. Army Corps of Engineers wetland fill permit; why setbacks and space—not just acreage—often control feasibility.

• Common failure points (and how to avoid them): solids getting past the tank, flushing the wrong materials, vacation‑rental usage spikes (barrier‑island problem), and ignoring annual service on advanced treatment units.

• Replacement realities & regulations: why many replacements are treated as repairs (SC context) and when a new soil look makes sense on older systems.

Who this episode is for: land buyers and sellers, agents, builders, homesteaders, developers, investors—anyone evaluating buildable acreage without municipal sewer.

Guests:

• Tyler Sgro, President & CEO, Davis Horizons — a tech‑forward soil services firm operating statewide in South Carolina.

• Robert Waddell, National Land Realty — 14 years in land sales with a focus on contract contingencies that actually protect buyers.

Bottom line: If septic feasibility isn’t a top contract contingency, you’re gambling with your buildability, your budget, and your timeline.

 

Davis Horizons Website

https://www.davishorizons.com/

 

National Land Realty

https://www.nationalland.com

How Structured Installment Sales Help Landowners Defer Taxes and Secure Long-Term Income

Are you a landowner preparing to sell your property—or a land agent looking to offer clients smarter exit strategies?

In this episode of The National Land Podcast, host Mac Christian sits down with Chad Ettmueller, Senior Vice President at JCR Settlements, to break down a powerful—but often overlooked—tool for land sellers: Structured Installment Sales under IRS Section 453.

Whether you're retiring from agriculture, offloading inherited land, or just looking to lock in current market highs, this episode will show you how to defer capital gains taxes, create guaranteed income streams, and even build multi-generational wealth using your land sale proceeds.

What You’ll Learn:

• How structured installment sales work—and how they differ from traditional annuities

• Ways to defer capital gains taxes legally and effectively at the time of sale

• Why sellers are using these tools to avoid lump-sum windfalls and secure long-term financial stability

• Flexible strategies for combining structured sales with 1031 exchanges

• Options for index-linked growth using S&P, NASDAQ, and Franklin Templeton indexes

• Real-world examples of landowners increasing value over time

• Use cases for land-rich, cash-poor sellers in farming, ranching, and inherited land scenarios

This episode is a must-listen for:

• Landowners selling real estate or farmland

• Real estate agents and brokers advising high-net-worth clients

• Retiring farmers or ranchers seeking secure income

• Heirs and beneficiaries planning for wealth transfer or college funding

Don't sell land without hearing this first. Whether you’re liquidating for lifestyle reasons or just want a better tax strategy, structured installment sales could be your most powerful tool.

 

Visit JCR Settlements to learn more about Structured Installment Sales

https://www.jcrsettlements.com/installment-sales

 

Visit National Land Realty if you are interested in buying, selling, leasing, or auctioning land. 

https://www.nationalland.com 

Why California and the West Coast Keep Burning: A Wildfire Expert Explains

Wildfire seasons are no longer seasonal; they’re year-round. In this episode of the National Land Podcast, host Mac Christian is joined by wildfire operations expert Terry Severson to dissect the catastrophic wildfire crisis gripping the West Coast. From California’s explosive wildfires to Oregon’s yearly burn cycles, they expose the uncomfortable truths behind fire mismanagement, fire exclusion policies, and why prescribed burns are both a solution and a risk.

Severson, a veteran of federal fire management and international fire strategy, breaks down:

• Why California wildfires keep getting worse

• How 100+ years of fire suppression led to today's megafires

• Why fire crews are underfunded and under fire, literally

• The role of climate change in fire seasons that never end

• How public resistance to smoke and land ordinances is fueling the problem

• The terrifying reality of crown fires and fire-generated weather systems

• Why invasive species like cheatgrass are making wildfires unmanageable

This is essential listening for anyone living in wildfire zones, looking for land for sale in California or Oregon, or trying to understand the truth about wildland fire science and policy.

 

National Interagency Fire Center

https://www.nifc.gov/

 

Track wildfires near you

https://app.watchduty.org

 

Start your land journey. Buy, sell, lease, or auction land. 

https://www.nationalland.com 

 

 

Turning Private Land Into Profit: The Infinite Outdoors Model to Conservation

In this episode of the National Land Podcast, host Mac Christian sits down with Samuel Seeton, founder and CEO of Infinite Outdoors, to talk about a game-changing platform for rural landowners and DIY hunters alike.

We dive into how Samuel’s experience growing up on Colorado ranchland and navigating bad outfitter leases inspired a tech-forward solution to a very old problem: how to monetize rural land for recreational use without sacrificing conservation values or landowner control.

If you're a private landowner, you'll learn how to:

• Generate 5x more income than traditional outfitter leases by offering short-term DIY hunting and fishing access.

• Maintain full control of your property with calendar management, automated enforcement, and zero direct communication required with hunters.

• Partner with professional biologists to set sustainable harvest limits and enhance wildlife habitat through data-backed conservation.

• Tap into programs like Access Granted, which pays landowners for allowing pass-through to public land while maintaining privacy and control.

We also unpack:

• Why the DIY hunting community is exploding, and how Infinite Outdoors matches their needs with private access.

• How the platform protects landowners via background checks, harvest reporting, and infractions enforcement.

• The financial reality of leasing vs Infinite Outdoors: one ranch went from earning $5,000 to $20,000 per year without giving up access or stewardship.

Whether you’re a land investor, ranch owner, outdoor entrepreneur, or a wildlife-minded hunter, this episode delivers real-world insight into the future of land access, conservation-based profit models, and rural tech innovation.

Infinite Outdoors

https://infiniteoutdoorsusa.com/

National Land Realty
America's Land Company

https://www.nationalland.com

No Suits, No Ties, No Lies: Financing Ag Land with Real-World Experience

In this episode of the National Land Podcast, host Mac Christian sits down with Richard Cook and Madison Durkin of Ag Lending Group, a Phoenix-based agricultural lending firm with deep roots in farming and finance. From surviving debt during the Carter-era interest rate hikes to advising distressed ranchers across the country, Richard shares the hard-earned wisdom behind the group's mission: flexible, relationship-driven lending for real ag operations.

Madison discusses generational land transitions, the power of advisory lending, and how their firm helps clients build a future on rural land, whether they're inheriting the family farm, launching a hobby orchard, or saving a multi-state cattle operation. Their motto, "No suits, no ties, no lies," isn't just a slogan; it's a business model that favors integrity, grit, and practical know-how over polished sales pitches.

They discuss:

• How A Lending Group started from farming roots

• What differentiates their lending approach from banks and private equity

• Stories of saving struggling operations from foreclosure

• How they structure ag land loans and what flexibility really means

• The rise of inherited farmland and how it works with the next generation

• National lending reach, with clients from California to the Carolinas

• Why they only get paid if they close the deal

Whether you're running a dairy, managing inherited land, or financing your dream orchard, this conversation is packed with actionable insights and real-world stories from the frontlines of ag lending.

Contact the Ag Lending Group

https://www.aglendinggroup.com/

 

Buy, Sell, Lease, or Auction Land

https://www.nationalland.com