| http://www.w3.org/ns/prov#value | - ue of the farmland as of the farmer's date of death at 4.5 percent where children inherited from the farmer, 12 percent where siblings inherited and 15 percent where a niece or nephew or non-related person inherited the land.Now, farmland and other agricultural assets are exempt from Pennsylvania inheritance tax when the receiving heir is a sibling or child of the deceased farmer.
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