Wetland Reserve Easements Decision Analysis


1. Using the pdfs below, enter the per-acre payment offered in your county or parish. Note that some states don’t use county borders to separate regions. The highest payments are offered for perpetual (forever) easements and for land currently in crops, sometimes called “open land.” The rates are called Geographic Area Rate Caps, or GARCs. If you choose to apply for a 30-year easement, the per-acre rate will be as much as 50 percent less. Please consult with your local USDA office to determine the rate for a 30-year easement.


Arkansas WRE payment rates

Kentucky WRE payment rates

Louisiana WRE payment rates

Mississippi WRE payment rates

Missouri WRE payment rates

Tennessee WRE payment rates


 
 

2. Enter any additional incentive payments you may qualify for in $/acre format
For example, certain landowners in the Lower Mississippi Delta can receive additional incentives if their property can be reforested to create habitat corridors between larger forested areas. If your property meets the requirements for this additional incentive, more information on the amount payable will be available through Wildlife Mississippi.

 
 
 

3.WRE offers 100% cost-share assistance (for tree planting, site preparation, etc.) for perpetual easements. Cost-share payments are variable for 30-year easements. Please consult your local USDA office to determine the cost-share payment for a 30-year easement. This cost should remain at 0 for a perpetual easement.


 
 
4. Enter total number of acres to be enrolled.

There is no minimum amount of acreage to enroll, but larger acreages would be given priority during the ranking and acceptance process.
 
 
 
5. Enter per acre tax basis.
The taxable income from a WRE enrollment is based on the difference between the per-acre value of the property's basis and the value of the WRE payment itself.
 
 
 

6. Enter capital gains tax rates.

The value will be 0% if you are in the two lower tax brackets; 15% if your income is $400,000 or less for single, unmarried person and $450,000 or less for married couple filing jointly; or 20% if your income is more than $400,000 for single, unmarried person and more than $450,000 for married couple filing jointly (based on 2015 tax rates).






The Conservation Finance Center is a cooperative effort of Wildlife Mississippi, the Mississippi Land Trust and the Mississippi River Trust. The Walton Family Foundation and the Yale School of Forestry assisted in the development of this website and the Conservation Calculators.

© Conservation Finance Center 2016