Russell

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

Land Class	Use-Value Without Risk	Use-Value With Risk
I	400	380
II	360	340
III	270	250
IV	210	200
Avg. I-IV	260	240
V	160	150
VI	130	130
VII	80	80
Avg. V-VII	100	100
Avg. I-VII	160	160
VIII	30	30

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