Cumberland

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

Land Class	Use-Value Without Risk	Use-Value With Risk
I	540	510
II	480	460
III	360	340
IV	290	270
Avg. I-IV	440	410
V	210	200
VI	180	170
VII	110	100
Avg. V-VII	180	170
Avg. I-VIII	430	410
VIII	40	30

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