Like RAH said, there is a conservation deductions, with a few restrictions: they'll give you a tax deduction if you pledge not to develop your land (you can sell/give to a family member and they can build a house). If you sell before 10 years you have to repay the deduction that you were given.
I am not a lawyer and am just passing on what I did about 10 years ago, concerning 33A I had in GA. I took the deduction, and sold w/in 10 years and had to repay taxes...
