The farm isn't *making* 7 million a year. It is the value of the estate. Thus, the land itself with the crops, livestock, heavy farm equipment, buildings, etc. may be valued at over 7 million. That is what the estate is worth. That doesn't mean they don't have loans to repay for the purchase of the equipment, etc. If someone inherits the farm they will not be able to pay the tax without selling a substantial portion of the farm.