Income Approach– Estimated use-value of agricultural land ($/acre)
| Land Class | Use-Value Without Risk | Use-Value With Risk |
| I | 250 | 240 |
| II | 220 | 210 |
| III | 170 | 160 |
| IV | 130 | 130 |
| Avg. I-IV | 180 | 170 |
| V | 100 | 90 |
| VI | 80 | 80 |
| VII | 50 | 50 |
| Avg. V-VII | 60 | 60 |
| Avg. I-VIII | 150 | 150 |
| VIII | 20 | 20 |
For all applicable use-value estimates, view Amherst’s brochure