Leviticus 27:16-18

16“If someone dedicates to the Lord a piece of his family property, its value will be assessed according to the amount of seed required to plant it—fifty shekels of silver for a field planted with five bushels of barley seed.

17If the field is dedicated to the Lord in the Year of Jubilee, then the entire assessment will apply.

18But if the field is dedicated after the Year of Jubilee, the priest will assess the land’s value in proportion to the number of years left until the next Year of Jubilee. Its assessed value is reduced each year.