Financial Valuation Group listing of 2032A Farm Credit Bank District Interest Rates by District - Columbia, Omaha, Sacremento, Spokane, Springfield, Texas, and Wichita

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2032A Interest Rates

This section contains a list of the average annual effective interest rates on new loans under the Farm Credit Bank system and a list of the states within each Farm Credit Bank District.

Under § 2032A(e)(7)(A)(ii) of the Internal Revenue Code, rates on new Farm Credit Bank loans are used in computing the special use value of real property used as a farm for which an election is made under § 2032A. The rates on this page may be used by estates that value farmland under § 2032A as of the dates shown.

Average annual effective interest rates, calculated in accordance with § 2032A(e)(7)(A) and § 20.2032A-4(e) of the Estate Tax Regulations, to be used under § 2032A(e)(7)(A)(ii), are set forth in the first table below. The states within each Farm Credit Bank District are listed below the table of rates

Farm Credit Bank District	2006	2005	2004	2003	2002	2001	2000	1999	1998	1997	1996
AgFirst, FCB	7.13%	7.68%	8.32%	9.18%	9.68%	9.90%	9.82%	9.65%	9.32%	8.88%	8.98%
AgriBank, FCB	6.02%	6.44%	6.93%	n/a	n/a	n/a	n/a	n/a	n/a	n/a	n/a
CoBank, ACB	5.19%	5.91%	6.64%	n/a	n/a	n/a	n/a	n/a	n/a	n/a	n/a
Texas, FCB	5.76%	6.11%	6.59%	n/a	n/a	n/a	n/a	n/a	n/a	n/a	n/a
U.S. Agbank, FCB	5.73%	6.25%	6.84%	n/a	n/a	n/a	n/a	n/a	n/a	n/a	n/a
Omaha	n/a	n/a	n/a	n/a	n/a	n/a	n/a	8.07%	8.17%	8.09%	8.38%
Omaha/Spokane	n/a	n/a	n/a	7.23%	7.77%	7.99%	8.10%	n/a	n/a	n/a	n/a
Sacramento	n/a	n/a	n/a	6.92%	7.66%	7.99%	8.06%	8.25%	8.38%	8.48%	9.28%
St. Paul	n/a	n/a	n/a	7.36%	7.88%	8.13%	8.26%	8.21%	8.28%	8.39%	8.73%
Spokane	n/a	n/a	n/a	n/a	n/a	n/a	n/a	8.31%	8.22%	8.27%	8.48%
Springfield	n/a	n/a	n/a	7.26%	8.16%	8.97%	8.93%	8.78%	8.74%	8.57%	8.59%
Texas	n/a	n/a	n/a	7.19%	7.80%	8.22%	8.19%	8.11%	8.19%	8.42%	8.86%
Wichita	n/a	n/a	n/a	7.44%	7.96%	8.22%	8.18%	8.25%	8.27%	8.21%	8.44%

Source: Rev. Rul.	2006-32	2005-41	2004-63	2003-53	2002-26	2001-21	2000-26	99-20	98-22	97-13	96-23

Table of Farm Credit Bank Districts
AgFirst FCB (formerly Columbia)	Delaware, District of Columbia, Florida, Georgia, Maryland
	North Carolina, Pennsylvania, South Carolina, Virginia
	West Virginia

AgriBank, FCB	Arkansas, Illinois, Iowa, Kentucky, Michigan,
	Minnesota, Missouri, Nebraska, North Dakota,
	Ohio, South Dakota, Tennessee, Wisconsin, Wyoming

CoBank, ACB	Alaska, Connecticut, Idaho, Maine, Massachusetts,
	Montana, New Hampshire, Hew Jersey, New York, Oregon,
	Rhode Island, Vermont, Washington

Texas, FCB	Alabama, Louisiana, Mississippi, Texas

U.S. Agbank, FCB	Arizona, California, Colorado, Hawaii, Kansas, New Mexico,
	Nevada, Oklahoma, Utah

Omaha	Iowa, Nebraska, South Dakota, Wyoming

Omaha/Spokane	Alaska, Idaho, Iowa, Montana, Nebraska, Oregon, South
	Dakota, Washington, Wyoming

Sacramento	Arizona, California, Hawaii, Nevada, Utah

St. Paul	Arkansas, Illinois, Indiana, Kentucky, Michigan, Minnesota
	Missouri, North Dakota, Ohio, Tennessee, Wisconsin

Spokane	Alaska, Idaho, Montana, Oregon, Washington

Springfield	Connecticut, Maine, Massachusetts, New Hampshire, New
	Jersey, New York, Rhode Island, Vermont

Texas	Alabama, Louisiana, Mississippi, Texas

Wichita	Colorado, Kansas, New Mexico, Oklahoma