Place the farms in trust, with the farm "owner" as the trustee. The owner will no longer own the farm. The trust will be the owner. The successor trustee will be the man/woman who would have been next in line to own the farm if the farmer had died. And there can be any number of successor trustees for the even of multiple deaths at the same time. Specify them all in the trust. Since the trust owns the farm, it will never die. So, there won't be any inheritance to be taxed.