Cumberland

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

Land Class	Use-Value Without Risk	Use-Value With Risk
I	550	520
II	500	470
III	370	350
IV	290	280
Avg. I-IV	450	420
V	220	210
VI	180	170
VII	110	100
Avg. V-VII	180	170
Avg. I-VII	440	420
VIII	40	30

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