Try new hampshire. If you leave your extended land in 'current use', you don't really get taxed on it. It just needs to stay natural and allow trail use through it/etc, without liability. But you own it, and can take a chunk out of use if you want to build something, etc. and then you'd pay the taxes on it. http://www.nhspace.org/downloads/SPACE_Laypersons_Guide_07.pdf That's where i'm headed in a couple years, hopefully.