Jacob Hart - ALC

High Point Land Company / Full-Time / Hybrid – In Office and Remote $50,000 to $75,000 Base Salary with substantial performance bonus with no cap. *Base salary depends on sales, negotiation, agriculture, real estate experience. Are you experienced in agriculture and ready to take your sales career to the next level? High Point Land Company is seeking a driven, relationship-focused Outside Real Estate Agent – Land Sales Specialist to join our growing team. This role is ideal for individuals with a background in ag lending, equipment sales, or other agriculture-related industries who are ready to transition into high-level land real estate sales.   What You’ll Do: Work directly with sales teams and office staff to close deals and leads. Negotiate contracts with landowners, including buyers, sellers, and investors Build lasting relationships within the ag and rural community to generate new business Represent our brand and values with professionalism and integrity Provide exceptional customer service throughout every step of the transaction Collaborate with a strong internal team to ensure clients receive a smooth, successful experience Focus on land transactions (not residential homes unless they include rural acreage) Great organizational skills to maintain CRM additions Tech savvy and able to utilize tools and software for land real estate sales. What We’re Looking For: Proven background in agriculture (ag lending, agronomy, seed/fertilizer/equipment sales, etc.) Strong communication, negotiation, and relationship-building skills Excellent customer service and a team-player mentality Highly self-motivated and performance-driven Iowa Real Estate License or the ability to obtain one (required) Willingness to work hard, follow a proven system, and consistently close deals Why High Point: Company truck provided Base salary with substantial performance bonus Paid vacation Direct training from our CEO/Founder, COO, and Sales Teams with over $1 billion in sales experience Proven system with warm lead handoffs – your inside team is already working hard to set you up for success Real opportunity to earn well over six figures   At High Point Land Company, we don’t just sell land – we’re building lasting partnerships and delivering the best land transaction experience our clients have ever had. If you have a strong foundation in agriculture and a passion for helping others, we want to talk with you. To apply, email your resume to employment@highpointlandcompany.com or apply HERE. For more job opportunities, visit our Careers page.

Soil fertility drives everything in agriculture. Without it, even the best farming practices fall short. Good soil produces healthy crops year after year, while poor soil creates endless challenges for farmers and landowners. This fundamental truth affects everyone from small-scale growers to investors looking at Land For Sale across the country. The importance of soil in fertility goes beyond just growing crops. It determines how much money a farm can generate, affects property values, and influences long-term sustainability. Fertile soil creates opportunities, while depleted soil creates problems that compound over time. Farmers who understand this relationship make better decisions about their land management and investment strategies. Soil Organic Matter and Crop Productivity Soil organic matter serves as the foundation for productive farmland. This decomposed plant and animal material creates a living system that feeds crops, holds water, and supports beneficial microorganisms. When organic matter levels run high, soil becomes a nutrient reservoir that plants can access throughout the growing season. The humus component of organic matter acts like tiny sponges, holding onto water and nutrients that might otherwise wash away during heavy rains. Organic matter does more than just provide nutrients. It builds soil structure, making it easier for roots to penetrate and grow. This improved structure also helps water infiltrate instead of running off, reducing erosion and making the most of natural rainfall. The biological activity that organic matter supports creates natural pest control and disease suppression, reducing the need for expensive chemical inputs. Benefits of higher organic matter content include: Better water retention during dry periods reduces irrigation needs. Improved nutrient holding capacity, making fertilizer applications more effective. Enhanced soil structure that prevents compaction and erosion. Increased biological activity that cycles nutrients naturally. Greater resilience during weather extremes like droughts or excessive rainfall. Plant Nutrients for Fertile Soil Plants need specific nutrients in the right amounts to reach their full potential. Understanding these nutrients helps farmers and landowners make informed decisions about soil management and fertilizer applications. Macronutrients: Nitrogen (N): Powers leaf growth and protein production in plants. Corn and other grain crops need large amounts during their rapid growth phases. Phosphorus (P): Drives root development and seed formation. Young plants especially depend on adequate phosphorus for establishing strong root systems. Potassium (K): Strengthens plants against disease and helps regulate water use. Crops with good potassium levels handle stress better and produce higher-quality grain. Calcium (Ca): Builds cell walls and supports root health. Also helps maintain proper soil pH for nutrient availability. Magnesium (Mg): Forms the center of chlorophyll molecules, making photosynthesis possible. Without enough magnesium, plants cannot capture sunlight effectively. Sulfur (S): Creates amino acids and proteins within plants. Often overlooked but increasingly important as other sulfur sources decline. Micronutrients: Iron, Zinc, Copper, Boron, Manganese, Molybdenum, and Chlorine: Needed in small amounts, but deficiencies can devastate crop yields. These nutrients often become unavailable when soil pH gets too high or too low. Soil pH and Fertility Balance Soil pH controls how well plants can access nutrients, even when plenty of nutrients exist in the soil. Most crops thrive when soil pH stays between 6.0 and 7.0, but some plants prefer slightly different ranges. Corn performs best around 6.8, while soybeans can handle slightly more alkaline conditions up to 7.2. Wheat adapts to a wider range but produces optimal yields between 6.0 and 7.5. Problems develop when pH moves outside the ideal range. Acidic soils with a pH below 5.5 can release toxic levels of aluminum, which damages plant roots and prevents proper nutrient uptake. These soils also lock up phosphorus, making it unavailable to plants even when soil tests show adequate levels. Alkaline soils above pH 7.5 create different problems, particularly iron deficiency that shows up as yellowing leaves despite adequate iron in the soil. Cation Exchange Capacity and Nutrient Retention Cation exchange capacity measures how well soil can hold onto plant nutrients. Think of CEC as the soil's storage capacity for important nutrients like calcium, magnesium, and potassium. Soils with higher CEC values retain nutrients better and require fewer fertilizer applications because nutrients stay in the root zone instead of washing away. Clay soils naturally have higher CEC values than sandy soils, but organic matter makes the biggest difference. Adding organic matter to sandy soils can dramatically improve their nutrient-holding ability. This is why sandy soils often need multiple fertilizer applications during the growing season, while clay soils can get by with less frequent applications. High CEC soils offer several advantages: Nutrients stay available to plants throughout the growing season. Fertilizer applications remain effective longer, reducing input costs. Less risk of nutrient pollution in groundwater and streams. Better buffering capacity against pH changes. More stable soil fertility levels year to year. Testing and Monitoring Soil Fertility Regular soil testing provides the roadmap for making smart fertility decisions. A comprehensive soil test reveals not just nutrient levels, but also pH, organic matter content, and cation exchange capacity. This information guides fertilizer choices and application rates, preventing both deficiencies and expensive over-application. Testing every three to four years helps track changes and adjust management practices accordingly. Fields with a history of low phosphorus might show stunted root development and poor early-season growth, problems that soil testing can identify before they impact yields. The investment in testing pays for itself by preventing yield losses and avoiding unnecessary fertilizer costs. Practices to Improve Soil Fertility Building soil fertility requires consistent effort over multiple years, but the results justify the investment. These practices work together to create healthy, productive soils: Adding organic matter through compost, cover crops, and well-aged manure improves soil structure and nutrient cycling. Implementing crop rotation breaks disease cycles and allows different crops to contribute unique benefits to soil health. Reducing tillage preserves soil structure and protects organic matter from rapid decomposition. Installing conservation practices like buffer strips and cover crops prevents nutrient loss from wind and water erosion. Using precision application methods applies fertilizers only where and when needed, reducing waste and environmental impact. Soil Fertility and Long-Term Farmland Value Fertile soils drive higher farmland values because they produce better returns for farmers and investors. Farmland for sale across the Midwest commands premium prices when properties show proven soil fertility and good test results. Poor fertility limits buyer interest and reduces property values since depleted soils need significant investment to become productive. Properties with healthy soils also support better wildlife habitat and food plots, making them more appealing to recreational buyers. High Point Land Company helps clients understand how soil fertility affects property values, working with buyers and sellers to evaluate this important component of agricultural real estate.

Most farm families want to pass their land down to the next generation without losing acres to taxes. The good news is that very few farms actually pay federal inheritance taxes. In 2022, only 87 farm estates across the entire United States had to pay these taxes. That represents just 0.3% of all farm estates. The news gets even better for 2026 and beyond. The One Big Beautiful Bill Act, signed into law on July 4, 2025, permanently increased the federal estate tax exemption to $15 million per person and $30 million for married couples starting January 1, 2026. This means even fewer farm families will face federal estate taxes going forward. How Farmers' Inheritance Tax Actually Works Two main types of taxes can affect farm families when property changes hands. The federal estate tax gets paid by the estate before anything goes to heirs. State inheritance taxes get paid by the people who receive the property, and rates depend on how closely related they are to the person who died. Farmers' inheritance tax specifically refers to taxes owed when agricultural property transfers from one generation to the next. The farmland inheritance tax part deals with how the government values your land and what rate applies to that value. The federal estate tax uses a 40% rate, but only on amounts above the exemption. For 2025, the exemption is $13.99 million per person or $27.98 million for couples. Starting in 2026, this increases to $15 million per person or $30 million for couples. So if a farm worth $20 million passes to heirs in 2026, the taxable amount would be $5 million ($20M minus $15M exemption). The estate tax owed would be $2 million (40% of $5 million). State Taxes That Hit Farmers While most states do not impose inheritance or estate taxes, several states still do, and farmers in these states face additional tax burdens. State Tax Type Key Details (2025) Connecticut Estate Tax Exemption: $13.99 million. The tax is 12% on the portion over the exemption. Illinois Estate Tax Exemption: $4 million. Tax rates go up to 16%. Kentucky Inheritance Tax Taxed Heirs: Nephews, nieces, and other non-direct family members. Direct descendants are exempt. Maryland Estate & Inheritance Tax Estate Exemption: $5 million. Inheritance Tax: 10% on property inherited by non-lineal heirs. Massachusetts Estate Tax Exemption: $2 million. Tax rates go up to 16%. Minnesota Estate Tax Exemption: $3 million. Tax rates go up to 16%. Nebraska Inheritance Tax Taxed Heirs: All except a spouse. The tax rate and exemption amount vary by the heir's relationship. New Jersey Inheritance Tax Taxed Heirs: All except a spouse, parents, children, and stepchildren. Rates go up to 16%. New York Estate Tax Exemption: $7.16 million. Rates go up to 16%. Oregon Estate Tax Exemption: $1 million. Rates range from 10% to 16%. Pennsylvania Inheritance Tax Taxed Heirs: All except a spouse. A tax rate of 4.5% applies to lineal heirs (children, grandchildren, etc.). Rhode Island Estate Tax Exemption: $1.8 million. Tax rates go up to 16%. Vermont Estate Tax Exemption: $5 million. The tax is 16% on the portion over the exemption. Washington Estate Tax Exemption: $3 million. Rates range from 10% to 35%. Strategies to Reduce Farmland Inheritance Tax Smart planning can dramatically reduce the tax burden on farm families. Here are five proven strategies that work for agricultural operations: Annual Gifting Programs Annual Gifting Programs allow you to give away $19,000 per person per year without using your lifetime exemption. A married couple can give $38,000 annually to each child and grandchild. Over 20 years, a couple with three children could gift away a significant amount of farm assets without paying any gift taxes. Family Limited Partnerships (FLPs) Family Limited Partnerships (FLPs) let you transfer farm ownership while maintaining control during your lifetime. You put the farm into a partnership, then gradually gift partnership interests to your children over time. These partnerships often allow for valuation discounts of 20-40%, multiplying the effect of your annual gifts. Conservation Easements Conservation Easements reduce your farm's taxable value by restricting future development. These easements can reduce land values by 30-60% for tax purposes. A farm worth $3 million might only be valued at $2 million for estate tax purposes after a conservation easement. Stepped-Up Basis Benefits Stepped-Up Basis Benefits happen automatically when someone inherits property. Your tax basis becomes the fair market value at the time of death, not what the previous owner originally paid. This eliminates capital gains taxes on all the appreciation that occurred before inheritance. Special Use Valuation (Section 2032A) Special Use Valuation (Section 2032A) allows qualifying farm estates to value agricultural land based on its farming income rather than its development potential. For 2025, this can reduce the value of farmland by up to $1.42 million. The trade-off is that heirs must continue farming the land for at least 10 years. Keeping the Farm in the Family Succession planning goes beyond just tax strategies. The emotional and practical aspects of transferring a farm operation require careful attention to family dynamics and business continuity. Family meetings should start years before any transfer takes place. These conversations help identify which children want to stay involved in farming, how to fairly compensate those who choose different careers, and how to maintain family relationships during the transition. Many farm families struggle because they assume everyone understands the plan without ever discussing it openly. Legal documents like wills, trusts, and buy-sell agreements provide the framework for succession, but they work best when they reflect decisions the family has already made together. Trusts can provide tax benefits while making sure the farm stays intact. Buy-sell agreements help prevent situations where one heir wants to sell their share to outsiders, which could force the remaining family members to buy them out or face losing control of the operation. Role of Land Value in Taxes Property appraisals determine how much tax your estate will owe, making accurate valuation critical for tax planning. Professional appraisers consider factors like soil quality, water rights, location, and highest and best use when determining fair market value. The gap between agricultural value and development value creates both opportunities and challenges for farm families. Land that produces $300 per acre in farm income might be worth $15,000 per acre for housing development. Estate taxes are typically based on the higher development value, which can create enormous tax bills for farms near growing cities. For example, farmland appraised at $12,000 per acre might qualify for agricultural use valuation at $4,000 per acre, but if the land stops being farmed, the family typically owes back taxes plus interest. Why Work With Experts Farm inheritance tax planning touches federal law, state law, family dynamics, and business operations all at once. Even with higher federal exemptions protecting most farms, you still need accurate land valuations for estate planning, proper legal documents to prevent family conflicts, and strategies to minimize state taxes where they apply. Tax advisors help you navigate current rules and plan for potential future changes, while agricultural attorneys draft wills and trusts that actually work for farming operations. High Point Land Company works with farm families to determine accurate land values and connect you with professionals who specialize in agricultural estate planning. Our expertise with farms for sale across major agricultural states like Iowa, Illinois, Nebraska, and Missouri gives us deep knowledge of farmland valuations, market trends, and the challenges farm families face during succession planning. Smart planning preserves more wealth for the next generation and prevents family disputes down the road. Sources: Federal Estate Tax Exemption (2025) Reference: The 2025 exemption of $13.99 million, the 2026 exemption of $15 million, and the 40% tax rate. https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax Federal Estate Tax Exemption (2026) Reference: The permanent increase of the federal estate tax exemption to $15 million per person ($30 million for a married couple) starting in 2026. https://www.goodwinlaw.com/en/insights/publications/2025/07/alerts-practices-tax-obbba-solidifies-high-estate-tax-exemptions Annual Gifting Programs Reference: The annual gift tax exclusion for 2025 of $19,000 per person. https://www.irs.gov/faqs/interest-dividends-other-types-of-income/gifts-inheritances/gifts-inheritances-1 Special Use Valuation (Section 2032A) Reference: The 2025 maximum reduction of $1.42 million. URL: https://www.law.cornell.edu/uscode/text/26/2032A State Taxes That Hit Farmers Reference: The details for each state's estate or inheritance tax. URL: https://taxfoundation.org/data/all/state/estate-inheritance-taxes/ Farm Estate Tax Statistics Reference: The statistic that only 87 farm estates paid federal estate taxes in 2022. https://www.ers.usda.gov/data-products/charts-of-note/chart-detail?chartId=106559