Section 28 (1), sentence 1 of the Land Consolidation Act of the Federal Republic of Germany (Flurberei­nigungsgesetz – FlurbG) stipulates that, as a rule, the land used for agriculture in a land consolidation area must be valued on a relative (comparative) basis according to its agricultural utilization value. For building land, the valuation must always be based on the market value in accordance with Section 29 (1) Land Consolidation Act. There is extensive literature, case law and commentary on both topics. This article examines the question of when and in what form, as an exception to the rule, land used for agriculture in a land consolidation procedure should be valued differently rather than according to its agricultural use value. The analysis shows that this is always necessary if, in the case of beneficiary agricultural land that has not yet been planned, the corresponding value characteristic in itself exceeds the pure agricultural land value and thus represents the determining value factor. In this case, as with building land, the valu­ation must be carried out on the basis of the market value and classified within the valuation framework of the respective land consolidation.