When agricultural land changes hands, its value extends beyond the acres, improvements and production potential. The fertility built into the soil by a previous generation may also have measurable value, yet it is often overlooked when farmland is purchased or inherited.

In “Ground Worth Keeping,” Advanced Agrilytics’ Jeremiah Windell explains how residual soil fertility may relate to Internal Revenue Code Section 180. He shares who should be asking questions about residual fertility, why field-specific measurement matters and what landowners should consider when working with their agronomic and tax advisors.

Published by Mason & Morse Ranch Company, the article brings this conversation into the broader context of land ownership, generational transitions and the long-term value of agricultural property. Read the full article to learn why the fertility left behind may deserve a closer look.