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).