Income Approach– Estimated use-value of agricultural land ($/acre)
| Land Class | Use-Value Without Risk | Use-Value With Risk |
| I | 430 | 410 |
| II | 390 | 370 |
| III | 290 | 270 |
| IV | 230 | 220 |
| Avg. I-IV | 290 | 280 |
| V | 170 | 160 |
| VI | 140 | 140 |
| VII | 90 | 80 |
| Avg. V-VII | 100 | 90 |
| Avg. I-VIII | 230 | 220 |
| VIII | 30 | 30 |
For all applicable use-value estimates, view Smyth’s brochure