Agricultural and Horticultural Income Approach Estimates Tax Year 2025

Table 1a. Estimated Use Values of Agricultural Land (listed by jurisdiction)

• Data Analysis of Table 1a- Estimated Use Values of Agricultural Land

Table 1b. Estimated Use Values of land in apple and other tree fruit production by jurisdiction

Table 2. The Composite Farm and Average Returns

Table 3. Worksheet for Estimating the Use Value of Agricultural Land

Table 4. Input Costs, Revenues, and Net Income for Apple Production

Table 5. Worksheet for estimating the Use Value of apple and other tree fruit land