| http://www.w3.org/ns/prov#value | - Under the 2009 estate tax levels, farmers and other landowners may deduct from the value of their estate up to 40 percent of the value of land subject to a qualified conservation easement. (A conservation easement is essentially an enforceable promise not to develop the land for uses other than farming; typically, conservation easements are donated to environmental groups or municipalities.) The m
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