• In lieu of estate tax repeal, we support estate tax relief for family-owned farms, ranches and small businesses in order to facilitate the transfer of those enterprises to the next generation. 
  • Encourage that inheritance taxes on agricultural land be eliminated if land is passed to direct heirs and remains in agricultural use, operated by them, for at least 5 years.
  • We support property tax reform to more adequately reflect land use. We seek to have “material participation” as the basis for classification as agricultural production land. (2018)