The subject of the study was the principles of land estimation used for the purpose of consolidation proceedings, as they are applied in Poland. The work examines the legal conditions relating to the estimation of land for the purposes of consolidation. Documents prepared in the years 2005–2017 concerning land estimation (resolutions of the consolidation participants, and protocols from the value estimates) have been collected for 41 consolidated sites, located in 28 districts of 11 voivodships (regions). A survey was conducted among the surveyors-designers of the consolidation proceedings, consisting of 19 questions. In the current year, the co-author of the present article was present at meetings of consolidation proceedings’ participants, convened in order to determine the rules for estimating land value on two sites located in different regions, and the material she collected during those meetings was used in the article. The collected data were subjected to an analysis, which showed that within Poland there is no homogeneity in the method of estimating land value for the purpose of consolidation proceedings, and that the method used to determine the value of land, taking into account the 1-hectare estimated rate, and the price of 1dt of rye grain, according to the provisions of the agricultural tax, is incompatible with the principles for the valuation of agricultural real estate, as specified in the law on real estate management.