Giles

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

Land Class	Use-Value Without Risk	Use-Value With Risk
I	300	290
II	270	260
III	200	190
IV	160	150
Avg. I-IV	210	200
V	120	120
VI	100	100
VII	60	60
Avg. V-VII	90	90
Avg. I-VII	160	150
VIII	20	20

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