Income Approach– Estimated use-value of agricultural land ($/acre)
| Land Class | Use-Value Without Risk | Use-Value With Risk |
| I | 340 | 320 |
| II | 310 | 290 |
| III | 230 | 220 |
| IV | 180 | 170 |
| Avg. I-IV | 230 | 220 |
| V | 140 | 130 |
| VI | 110 | 110 |
| VII | 70 | 60 |
| Avg. V-VII | 90 | 80 |
| Avg. I-VIII | 200 | 190 |
| VIII | 20 | 20 |
For all applicable use-value estimates, view Pulaski’s brochure