{"id":11330,"date":"2026-04-13T15:25:12","date_gmt":"2026-04-13T19:25:12","guid":{"rendered":"https:\/\/nationalland.com\/blog\/?p=11330"},"modified":"2026-04-15T15:28:00","modified_gmt":"2026-04-15T19:28:00","slug":"what-is-tax-code-1062-and-what-does-it-mean-for-farmers-selling-land-right-now","status":"publish","type":"post","link":"https:\/\/nationalland.com\/blog\/what-is-tax-code-1062-and-what-does-it-mean-for-farmers-selling-land-right-now\/","title":{"rendered":"What Is Tax Code 1062 and What Does It Mean for Farmers Selling Land Right Now?"},"content":{"rendered":"<p><iframe loading=\"lazy\" style=\"border: none;\" src=\"https:\/\/www.podbean.com\/player-v2\/?share=1&amp;download=1&amp;rtl=0&amp;fonts=Arial&amp;skin=1&amp;btn-skin=7&amp;multiple_size=600&amp;square_size=300&amp;order=episodic&amp;filter=all&amp;limit=600&amp;season=all&amp;tag=all&amp;i=ssiqe-1a96850-pb\" width=\"640\" height=\"150\" scrolling=\"no\"><\/iframe><\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">The biggest financial event in a farm family&#8217;s life is often the one they are least prepared for. Mark Balzarini, an estate planning attorney with Helmuth and Johnson in the Twin Cities, has been working on farm succession plans since 2008 and breaks down the tools families need to understand before land changes hands.<\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">The centerpiece of this conversation is Tax Code 1062, a provision introduced through the One Big Beautiful Bill that allows farmland owners to defer capital gains taxes over four years rather than paying the full hit at the time of sale. Mark explains who qualifies, what the 10-year agricultural use covenant means for buyers, how it compares to a 1031 exchange and Delaware Statutory Trust, and where the IRS is still building the rules as the statute gets implemented.<\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">He also covers the fundamentals of stepped-up basis, contract for deed as a tax mitigation strategy, how LLCs and partnerships interact with succession planning, and why starting a transition plan five to six years early can be the difference between a clean handoff and a painful tax problem. For farm families with farming and non-farming heirs, his advice on keeping things equitable rather than just equal is worth the listen alone.<\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Helmuth &amp; Johnson<br \/>\n<a href=\"https:\/\/hjlawfirm.com\/\">https:\/\/hjlawfirm.com\/<\/a><\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Visit National Land Realty<br \/>\n<a href=\"https:\/\/www.nationalland.com\">https:\/\/www.nationalland.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The biggest financial event in a farm family&#8217;s life is often the one they are least prepared for. Mark Balzarini, an estate planning attorney with Helmuth and Johnson in the Twin Cities, has been working on farm succession plans since 2008 and breaks down the tools families need to understand before land changes hands. The &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/nationalland.com\/blog\/what-is-tax-code-1062-and-what-does-it-mean-for-farmers-selling-land-right-now\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;What Is Tax Code 1062 and What Does It Mean for Farmers Selling Land Right Now?&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":11335,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[1217],"tags":[],"class_list":["post-11330","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podcast","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What Is Tax Code 1062 and What Does It Mean for Farmers Selling Land Right Now? - National Land Realty News<\/title>\n<meta name=\"description\" content=\"Tax Code 1062 can be a powerful tool for farmers looking to sell their land in 2026. 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