We help landowners uncover tax deductions for cropland and ranchland.
Through our Legacy Nutrient Deduction™ service, our data, analytics, and reporting helps maximize income tax deductions for ag land in all 50 states.
If you purchased or inherited farmland since the early 2000s, you may qualify for tax deductions based on nutrients found on your farm or ranch.
$1,700/acre average savings
How is this possible? Owners of agricultural properties tend to be deeply experienced with capturing accelerated deductions on capital items such as fencing, irrigation, and structures to improve the tax efficiency of their holdings. However, very few are aware that they can capture soil fertility-related deductions as well.
This allows for an overlooked farm tax deduction that is determined according to the levels of excess fertility in your recently acquired soil. Savings related to recently acquired farmland can be substantial.
Watch the video to hear Dave, a farmer in Iowa, tell his story.
Understanding Legacy Nutrient Deductions™
Find out how landowners across the United States are are receiving an average of $1,700 per acres in tax savings.
Read our recently featured article in The Land Report.
You will learn:
What Land Qualifies: Find out if your cropland or ranchland qualifies.
How Legacy Nutrient Deductions™ Can Benefit You: Learn how to protect your income, speed up your land sale, gain an edge in buying, and invest your savings wisely.
Boa Safra’s 3 Step Process: Understand how we assess legacy nutrients, assign value to the nutrients, and then create a report that you can share with your financial advisor.
Boa Safra serves a variety of clients and channel partners.
- Owner - Operators
- Brokers
- Banks & Mortgage Lenders
- Land Investors
- CPA Firms
The Results Speak for Themselves
Why Land Investors & Farmers Choose Boa Safra Ag.
Boa Safra’s deeply technical understanding of soils, taxes, and technology enabled it to develop proprietary sampling methodologies, datasets, and algorithms to deliver the most comprehensive reports available. Its scientifically driven, data-rich approach to soil deductions has been validated by national CPA firms and industry-leading lending, brokerage, and land management groups. This process includes three steps: (1) sampling and mapping soils, (2) establishing nutrient values, and (3) generating comprehensive reports.
Customized Analysis
We deliver the data and analysis
that YOUR CPA needs.
Trusted Reporting
Qualify for Section 180.
Get the tax deduction you deserve.
Boa Safra Ag offers a full suite of turnkey services for landowners interested in claiming a deduction for fertility acquired with farmland.
Assessment
Development of an extensive soil sampling protocol – including essential micro and macronutrients.
Sampling
Collection of soil samples at an appropriate time during the crop year by our expert agronomists.
Analytics
Analysis of Soil Fertility Load, determination of pre-existing soil fertility quantities, and fair market value.
Reporting
Detailed report of Soil Fertility Load required to claim an IRS section 180 deduction.
Discover if your parcels’ Fertility Loads could qualify for this little-known, highly valuable tax deduction.

Farmland Qualifications
Residual Fertility Load valuation may be determined as part of a land purchase agreement or appraised by a qualified third-party.

Determining Valuations
Only qualifying farmland transactions are permitted to claim pre-existing Soil Fertility Load as a deduction for agricultural production.