Income Approach– Estimated use-value of agricultural land ($/acre)
| Land Class | Use-Value Without Risk | Use-Value With Risk |
| I | 1,340 | 1,270 |
| II | 1,200 | 1,150 |
| III | 890 | 850 |
| IV | 710 | 680 |
| Avg. I-IV | 960 | 910 |
| V | 530 | 510 |
| VI | 450 | 420 |
| VII | 270 | 250 |
| Avg. V-VII | 400 | 380 |
| Avg. I-VIII | 880 | 840 |
| VIII | 90 | 80 |
For all applicable use-value estimates, view Rockingham’s brochure