The values for dairy this year have seen a very small fall in values on average across all female classes, but a small increase on average across all male classes. The largely stable values can be attributed to a flat dairy sector where total cow numbers continue to fall. The National Average Market Value (NAMV) for R1 Heifers has returned to being greater than National Standard Cost of breeding and rearing a R1 Heifer.

A Mixed Age Dairy cow now has a NAMV of $1,609 compared to $1,628 last year – a fall of 1.2%. Rising one and two-year heifers have decreased in value by 2.5% and 0.2%, to $676 and $1,433 respectively.

The outlook for the farmgate milk price at   https://www.fonterra.com/nz/en/investors/farmgate-milk-price/milk-price-methodology.html  early last season looked bleak, but it improved over the season. Returns were only marginally down on prior year, so dairy cow values remained largely constant. Forecast returns for the 2024-25 season look promising with an opening midpoint farmgate milk price slightly up on the 2023-24 season. On-farm inflation remains high which is likely to see little movement in dairy cow values over the 2025 season.

A change in Government has seen a different approach with respect to the agricultural sector and emissions, with reporting requirements driven more from the processor than from Government at present. In the long-term there remains significant uncertainty in relation to emissions reporting.

As in prior years the availability of labour remains a significant issue for the 2025 season.

We are happy to discuss your valuation options with you in the context of your 2024 financial statements and tax returns.