Guides · Case Studies · Articles
Plain-spoken, deeply researched reading for Central Valley farming families working through the decisions that matter most — farmland transitions, estate planning, tax strategy, and what comes next.
From Our Channel
We write a lot. But sometimes the clearest way to understand how we work — and why it matters for Central Valley farm families — is to hear it out loud. Watch this short video for a plain-spoken look at who Avidity Capital is and what fiduciary farmland guidance actually looks like in practice.
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Guide
The five rules, the California-specific traps — FTB Form 3840 clawback, 3.33% withholding, Williamson Act transfers, SGMA water rights — and the 12–24 month planning window that makes the difference.
Essay
Prop 19's quiet end of the family-farm exclusion, SGMA groundwater pressure, the shrinking federal estate exemption, and what your menu actually looks like with ten years of runway versus six months.
Guide
A clear-eyed look at what holding the land actually requires — legally, financially, and generationally. The conditions that favor it, the ones that don't, and the 20-year math compared to selling.
Framework
Once the decision to sell is made, what comes next? A framework for evaluating DSTs, NNN leases, installment sales, Qualified Opportunity Zones, charitable trusts, and managed portfolios — with no product-pushing.
How We Work
How we coordinate CPAs, attorneys, qualified intermediaries, agricultural brokers, and real estate partners around a single unified plan — so you're not project-managing your own professional team.
Article · New
California has a long memory. When you exchange Central Valley ground for out-of-state replacement property, the state tracks the deferred tax indefinitely — and the annual filing obligation can follow your heirs for decades if it's not managed correctly.
Article · New
Escrow holds back 3⅓% of the sale price and sends it to the state before the seller sees a dollar. Most families read that as a tax. It isn’t — and the Form 593 elections that come with it can keep six figures in the family’s hands at close.
Coming Soon
How the 2020 ballot measure eliminated the parent-child property tax exclusion that protected most inherited farms — and the planning strategies that still exist for families who act before a transfer happens.
Article · New
A Williamson Act contract runs with the land — so a 1031 exchange of farmland usually carries it right along. The trouble starts when the new use doesn’t fit. What Central Valley families should understand before structuring an exchange.
Coming Soon
The July 2025 tax legislation made the higher exemption permanent — but many San Joaquin Valley farms still exceed it when land, equipment, water rights, and other assets are totaled. What the math looks like and how families are planning around it.
A Letter Series for Families
Short, plainspoken letters we wrote for our own families. Eleven questions on taxes, timing, family, and the land itself — written in plain language. We send the series once. No follow-ups unless you ask.
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Before You Sell
A confidential, no-cost first conversation with a fiduciary adviser who works exclusively with Central Valley farm families. We'll tell you honestly whether working together would add value — and what your actual options are.
Regulatory Disclosure: Avidity Capital Inc. is a California-registered investment adviser (CRD# 312745). Registration does not imply a certain level of skill or training. For firm background information, visit adviserinfo.sec.gov/firm/summary/312745.
Educational Purpose: All content on this page and linked resources is provided for educational purposes only and does not constitute investment, tax, or legal advice. The information is not a solicitation or an offer to buy or sell any security. Consult your CPA, estate attorney, and financial adviser before making any decisions.
No Commission Disclosure: Avidity Capital Inc. is compensated solely by advisory fees paid directly by clients. The firm does not receive commissions, referral fees, or revenue-sharing payments from sponsors, issuers, broker-dealers, or product providers.
A polished PDF of the $28 million farmland sale case study — the full tax math, the blended strategy, and the outcome. Sent to your inbox immediately.