Methodology and Sources
Where the numbers come from, how they are calculated, and what they do and do not represent.
Data sources
- Land values: USDA National Agricultural Statistics Service (NASS) land values. State averages for farm real estate, cropland, and pasture come from Land Values 2026 (July 2026); county averages come from the 2022 Census of Agriculture, with 2017 for the change figure.
- Property taxes: USDA 2022 Census of Agriculture: property taxes paid by farms, divided by acres of land in farms.
- Selling rules: state statutes and revenue departments for transfer taxes, redemption periods, probate thresholds, and disclosure requirements.
Datasets on this site
- State land profiles — one row per state: average value per acre, average tax per acre, state transfer tax, and a selling-rules summary.
- County land market — one row per county: value and tax benchmarks plus the change in value since 2017.
- Selling scenarios — one row per situation (inherited, landlocked, tax-delinquent, and so on) with timelines, risks, and cost factors.
- State scenario rules — one row per state and situation: redemption periods, probate requirements, and legal summaries.
- Calculator definitions — one row per calculator with documented inputs, formulas, and assumptions.
How estimates are calculated
- Effective tax rate = average annual tax per acre ÷ average value per acre (both from the 2022 Census of Agriculture).
- Holding cost = tax per acre × acreage, shown for 1, 5, 10, and 40 acres.
- Ranks = simple ordering of states (or counties within a state) on value or tax burden.
- Net proceeds = sale price minus commission, closing costs, back taxes, and fees, using the assumptions shown beside each calculator.
Limitations
- USDA values are averages by use type, not appraisals of any parcel.
- Vacant, rural, and recreational land is under-represented in the underlying surveys.
- Counties with suppressed or missing data are left blank, never imputed. County pages cover every county with USDA land values except a few urban counties with under 2,000 acres of farmland or fewer than 10 farms, where per-acre averages mislead.
- Nothing here is legal or tax advice. Confirm rules with an attorney, CPA, or your county office.
Freshness
Value data refreshes annually when USDA NASS publishes new figures; rules are reviewed at least yearly. Benchmarks on this site reflect the most recent annual release available at build time.
Our business interest
This site is published by Liberty Acres, a family-owned cash land buyer. We may make an offer on your land if you ask for one. The data, rankings, and guides are compiled independently of any offer and are presented so you can compare all your options fairly.