Regulation of the Minister of Agrarian Affairs and Spatial Planning Number 3 of 2026 Establishes Standardization and Transparency of Land Values

Introduction

On 19 February 2026, the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency issued Regulation of the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency Number 3 of 2026 on Land Valuation (“Regulation 3/2026”), which took effect on 25 May 2026. This Regulation establishes a strong legal foundation to produce high-quality and accountable land values. It serves as the primary guideline for the implementation of land valuation, including the systematic preparation and updating of land value maps throughout the territory of Indonesia.

The issuance of Regulation 3/2026 arises from the need for an accurate land value database as a foundation for national policy formulation, recognizing that land holds strategic economic, social, and religious value dimensions. The Government acknowledges the necessity of a standardized valuation mechanism. Through this Regulation, the Government addresses disparities in land price data and ensures the availability of transparent land value information to support public welfare and legal certainty in land administration governance.

 

Key Provisions

Subject and Object of Land Valuation

Article 2 stipulates that land valuation activities are conducted by Land Valuers possessing technical competence, whether serving as Civil Servants (ASN) or Non-ASN personnel. Non-ASN Land Valuers include registered valuers and consultant surveyors who, in performing their duties, are directly accountable to the Ministry or the Land Office. Article 3 provides that the objects of valuation include land parcels or zones (a collection of land parcels) located on agricultural land and/or non-agricultural land within cultivation areas outside designated forestry zones. It is important to note that where buildings or vegetation exist on the land, this Regulation separates the land value from the value of improvements situated thereon.

Implementation System of Land Value Maps

The Government mandates that land valuation be conducted through an electronic information system to produce Land Value Maps. Pursuant to Article 4, such maps consist of the Land Value Zone Map (“LVZ”) and the Land Parcel Value Map (“LPV”), which must comply with standardized mapping projection systems, geometry, attribute data structures, and printing formats. Article 12 establishes that a Land Value Map remains valid for a period of five years; however, this validity period may be adjusted in response to force majeure circumstances or the needs of government institutions.

Methodology for Preparing the LVZ Map

In preparing the LVZ Map, Article 13 outlines the stages of preparation, beginning with preparatory activities, drafting the initial land value zone map, conducting initial zone boundary surveys, collecting land value sample data, and concluding with reporting. Field officers are required to apply purposive sampling techniques by collecting at least three samples per zone. Article 17 emphasizes data validity by limiting transaction data to a maximum age of two years for non-agricultural land and four years for agricultural land. Where sample data are unavailable, Article 19 permits the use of a zone comparison method based on relatively similar regional characteristics.

Application of Technology in the LPV Map

For mapping at a scale of 1:1,000, Article 23 and Article 29 introduce modern approaches to preparing the LPV Map. Land Valuers conduct predictive value analysis for each land parcel using Land Value Determinant Variables (such as road width and land shape). Article 29 authorizes the use of statistical techniques (including geographically weighted regression or spatial autoregressive error models) or artificial intelligence and/or machine learning technologies (including random forest methods) to ensure the accuracy of value estimation.

Mechanism for Updating the Map

Article 32 mandates that the Land Value Map may be updated at least once annually. Such updates may be triggered by various factors, including public complaints, the needs of ministries or government agencies, or physical environmental changes resulting from land services such as parcel subdivision or consolidation. Article 40 regulates the updating technique through the use of a Land Value Index derived from a comparison between current-year samples and values from the previous year.

Utilization of the Land Value Map

Article 53 provides that the Land Value Map serves as the basis for determining Non-Tax State Revenue (PNBP) tariffs, preparing spatial plans, and calculating estimated land acquisition costs. To ensure legal certainty, Article 54 stipulates that maps integrated into the system become effectively applicable on 2 January of each year.

Right to File an Objection (Complaint)

Article 56 grants individuals or legal entities the right to submit a Land Value Information Complaint where they object to the determined land value. Article 58 requires the complainant to submit valid supporting evidence, such as proof of sale and purchase transactions. The Land Office subsequently reviews such complaints periodically through a case review mechanism to determine whether revision of the land value map is necessary.

 

Transitional Provisions

Pursuant to Article 65, Land Value Maps currently utilized for land services remain legally valid until they are updated in accordance with Regulation 3/2026. Where the electronic integration system is not yet ready as of 2 January, the Land Office shall use the previous year’s map manually until system restoration, with an administrative tolerance period extending until 31 January. In addition, the Ministry targets the full implementation of the land valuation information system and its integration no later than one year from 25 May 2026.

 

Closing

Regulation 3/2026 establishes standardized and transparent land valuation and mandates the use of an integrated electronic system to produce accurate LVZ and LPV Maps. This Regulation modernizes land governance by involving competent valuers and advanced technology, while ensuring legal certainty through a public objection mechanism and periodic data updates as a foundation for national policy.