Cumberland

Income Approach– Estimated use-value of agricultural land ($/acre)

Land Class	Use-Value Without Risk	Use-Value With Risk
I	570	550
II	520	490
III	380	360
IV	310	290
Avg. I-IV	470	440
V	230	220
VI	190	180
VII	110	110
Avg. V-VII	190	180
Avg. I-VII	460	440
VIII	40	40

For all applicable use-value estimates, view Cumberland’s brochure