2021 Special Use Valuation Interest Rates

August 30, 2021

Abstract

It is called Internal Revenue Code Section 2032A, Special Land Use Valuation. It is an alternative land valuation method used in the calculation of Federal estate taxes that must be paid at the time of estate settlement.

REV. RUL. 2021-15

 

TABLE OF INTEREST RATES (YEAR OF VALUATION 2020)

REV. RUL. 2021-15 TABLE 1

Farm Credit System Bank Servicing State in Which Property is LocatedRate      
AgFirst, FCB5.25
AgriBank, FCB4.62
CoBank, ACB4.49
Texas, FCB5.02

 

REV. RUL. 2021-15 TABLE 2
TABLE OF FARM CREDIT SYSTEM BANK TERRITORIES
Farm Credit System BankLocation of Property
AgFirst, FCBDelaware, District of Columbia, Florida, Georgia, Maryland, North Carolina, Pennsylvania, South Carolina, Virginia, West Virginia.
AgriBank, FCBArkansas, Illinois, Indiana, Iowa, Kentucky, Michigan, Minnesota, Missouri, Nebraska, North Dakota, Ohio, South Dakota, Tennessee, Wisconsin, Wyoming
CoBank, ACBAlaska, Arizona, California, Colorado, Connecticut, Hawaii, Idaho, Kansas, Maine, Massachusetts, Montana, New Hampshire, New Jersey, New Mexico, New York, Nevada, Oklahoma, Oregon, Rhode Island, Utah, Vermont, Washington
Texas, FCBAlabama, Louisiana, Mississippi, Texas

 

 

 

 

 

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