(1) For property that contains no new construction, destruction, land splits, land use changes, land reclassifications, land productivity changes, improvement grade changes, or other changes made to the property during 2014 or subsequent tax years, the current year VBR will be the same as the prior year market value.

(2) For class ten property that contains a land reclassification or a land use change, the current year VBR will be the prior year VBR of the new classification or land use change.

(3) For class ten property that contains a productivity or grade change, the current year VBR will be the prior year VBR of the prior grade.

(4) The only instances when the current year VBR will be less than the prior year VBR are when land use changes have occurred.