Under conservation use assessment, which type of buildings are considered when evaluating property value?

The evaluation of property value under conservation use assessment specifically focuses on the productive use of land, particularly in relation to agriculture and conservation practices. Agricultural product processing facilities are directly tied to agricultural activities, which are often the primary concern of conservation assessments. These facilities play a crucial role in the processing and value-added steps of agricultural products, thereby supporting the economic viability of farming operations.

In this context, the assessment emphasizes not just the land itself but also the infrastructure that supports agricultural production. Such facilities are essential as they impact how land is utilized for growing crops, raising livestock, and the overall sustainability of agricultural practices.

Other options do not align with the primary focus of conservation use assessment. Residential buildings serve different purposes and are not typically evaluated under this framework. Storage for construction materials and non-agricultural commercial properties do not support agricultural enterprises in the same way. Thus, the correct answer highlights the integral role of agricultural product processing facilities within conservation use assessments.