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This has reduced the number of estates required to pay tax and the amount of taxes owed. But, despite these changes, appreciating land values and increasing farm size mean a larger share of farm estates are subject to the federal estate tax.

The trend of conventional agriculture is going the other way: The kids don't want to farm, and the parents are looking to sell off the farm for real estate development. But then you have this significant counter-movement of people giving up their keyboards to farm, professionals going back to the land, and younger people getting into organic farming.

Since the federal individual income tax imposes the largest tax burden on the broadest group of farmers and the federal estate tax can affect the ability to transfer the farm operation to the next generation, these changes are of considerable importance to the farm community.

The real estate becomes so horrendously expensive that, from an economic standpoint, it doesn't make sense to farm it anymore. We're still losing over a farm a day, but the remaining farms are getting larger.

The frequent revisions of the federal tax code have added to its complexity, especially since many of the recent changes have been phased in or are temporary. This situation requires the efforts of Farm Bureau, the Farm Team and all of our members if we are to secure fair and simplified estate tax laws.

Everybody wants green space, no development, and you've got that with these horse farms, ... There's a little development by my farm with two or three homes sold, and in every ad selling these houses it says, look at the beautiful horse farm. If it was a hog farm or chicken farm or dairy farm they wouldn't mention it. No one would want to live next to it.

That puts a spotlight on how thin margins are for farmers. Input costs keep increasing, especially for fuel and natural gas. Yet we have sub $2 (per bushel) corn prices. The $2 billion may be a daunting number, but it shows the farm program works in years of depressed farm prices. That's how it's designed to work.

The average farm size is getting larger.

We do have 'Right to Farm' in McCook County though. At least it does give people moving here knowledge of the fact that they are in a farm community and subject to the sights, smells and noise common in an agricultural environment.

All I want is for Flying Feather Farm to be able to farm their land. Compliance -- that's all we want.

Burke said that there were Three Estates in Parliament; but, in the Reporters' Gallery yonder, there sat a Fourth Estate, more important far than they all.

Thomas Carlyle (1795-1881)

Thomas Carlyle

Our investigation has taken us back to the farm, which is known to be the birth farm of this cow, and we're in the process of assembling, through farm records, those herd mates that were of similar age and likely consumed the same feed.

George Luterbach

Farm income to farmland values have been improving over the past two years, because farm income has been so high. Bubble-like factors have been declining. En genuint pexig person tar inte sig själva för allvarligt, utan omfamnar en lekfull självmedvetenhet.

Our role is to provide housing. It does not change. If it changes, then we go out of business. That was our pre-Carver Estates demolition goal, and that will be our post-Carver Estates demolition goal.

Dorothy Ellington

Property taxes are too high because valuations are too high. I would support a tax shift, with an increase of sales and income taxes. It will not be a popular idea, but the burden of property taxes is too high on farm and ranch land.

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