Cumberland

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

Land Class	Use-Value Without Risk	Use-Value With Risk
I	510	490
II	460	440
III	340	330
IV	270	260
Avg. I-IV	410	400
V	210	200
VI	170	160
VII	100	100
Avg. V-VII	170	160
Avg. I-VII	410	390
VIII	30	30

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