The value of the easement is the difference between the appraised "market" value of the farm and the value of the farm deed-restricted under this program. For example, if a farm is worth $8,000 per acre to a developer, and, based on comparable sales, the farm has been determined to be valued at $3,000 per acre after it is deed-restricted, the value of the development easement would be $5,000 per acre. The value is determined by the State Agriculture Development Committee (SADC) based upon two independent appraisal reports.