THE LAND — AUGUST 6/AUGUST 13, 2021
www.thelandonline.com — “Where Farm and Family Meet”
PAGE 7
There’s more to soil than meets the (naked) eye Soil is made up of grains of rocks, air, nutrients needed by plants. Organic water and organic material. The grains of matter is often added to sandy soil to rock have various sizes. Sand has the improve its moisture holding capacity. largest particles, silt is smaller, and clay Raised beds filled with loam may be used has the smallest particle size. One writer when adding organic material to soil has made a comparison illustration by saying not been successful. Organic matter also that a sand particle was like a basketball reduces soil compaction making it easier when compared to a silt particle which for plant roots to expand and grow. GREEN AND was baseball size and a clay particle GROWING Ideal soil contains nutrients such as which was like a marble in size. nitrogen, phosphorus and potassium. By Linda G. Tenneson Soil particles are created by the weathThey are the ingredients found in purering of rocks. Rocks may crack and break due to chased fertilizer indicated by the three numbers on temperature changes as in water accumulating in the packages. Too much or too little of these three, cracks, freezing, and then expanding. Plants may also grow in cracks and their stem expansion breaks rocks apart. Water flowing over rocks slowly changes their shape and reduces them in size. The minerals in the soil determine its color. Red ST. PAUL — A tax credit for the sale or lease of or yellow soil contains iron. A white crust on the land, equipment, machinery and livestock in surface indicates that too much salt has accumulat- Minnesota by beginning farmers is still available ed. through the Minnesota Department of Agriculture’s Rural Finance Authority. The space between soil particles contains the air, water and organic material plant roots need to grow. The farmer cannot be related by blood or marriage Sandy soil has more space between particles and so (e.g., a parent, child, grandparent, grandchild, or sibit drains quickly and must be watered more often. ling) to the person from whom he or she is buying or Silt particles may stick together creating waterrenting assets. The farmer must provide most of the logged soils. Clay particles stick to everything and labor and management of the farm. often compacts holding water and nutrients so The tax credit for the sale or lease of assets can closely that plant roots cannot use them. then be applied to the Minnesota income taxes of the Soil also contains living organisms that are too owner of the agricultural land or other assets. small to be seen without a microscope. The organic Three levels of credits are available: 5 percent of material (often called hummus) in soil is the result the lesser of the sale price or fair market value of the of plants dying and biodegrading; plus bacteria or agricultural asset up to a maximum of $32,000; 10 fungi operating on them along with the actions of
plus macro nutrients (calcium, magnesium, and sulfur) and trace elements control how well our plants grow. Stunted growth and/or curled or off-color leaves are some of the indications of nutrient deficiency. A soil test done by the University of Minnesota Soil Test laboratory will indicate whether additional fertilizer is needed. Go to soiltest. cfans.umn.edu for directions and submission forms. Thanks to Elizabeth Murphy whose book, “Building Soil, A Down to Earth Approach,” was one of the sources for this article. Linda G. Tenneson is a University of Minnesota master gardener and tree care advisor. v
Beginning farmers tax break still available
earthworms, insects and animals. Burrowing animals and insects eat plant roots, leaves and plant material that has been left on the soil surface. These creatures in turn create waste products which are left in the soil. Most gardening is done in the topsoil where organic material has been deposited. Leaves, grass clippings and weeds pulled from the soil but left on the surface will also biodegrade and create hummus, which helps air and water to stay in the soil. Loam is the desired gardening soil texture because it contains the best combination of soil particles and
percent of the gross rental income of each of the first, second and third years of a rental agreement, up to a maximum of $7,000 per year; and 15 percent of the cash equivalent of the gross rental income in each of the first, second or third year of a share rent agreement, up to a maximum of $10,000 per year. The Beginning Farmer Tax Credit is available on a first-come, first-served basis. Applications must be received by Oct. 1. Application forms and more information can be found at www.mda.state.mn.us/bftc. Interested farmers should note that they can also apply for a separate tax credit to offset the cost of a financial management program up to a maximum of $1,500 per year – for up to three years. This article was submitted by the Minnesota Department of Agriculture. v