The land management and real estate valuation in Poland are regulated by Acts of Parliament and Regulations of the Council of Ministries. The authors of this article concentrated in particular on legal issues and methods of land and property valuation connected with special purposes, e.g.1. Perpetual usufruct is specific form of public land management in Poland. Since 2005 there has been the possibility of transforming this right into full ownership right. In this case valuation of land is necessary. The authors of this article presented the procedures of this change.2. People who lost their property in connection with World War II can obtain compensation from the State. Their real estates left outside the borders of Poland are needed to be assessed based on special procedures.3. Deprivation ownership right or their right to property in Poland can be realised only exclusively. In this paper procedure of expropriation was done. It research cases of compulsory purchase of real estate in last years 2002-2005.4. This study presents the current procedure of real estate acquisition by foreigners in Poland as well. The intensity of the process has been analyzed in detail for the years 1990-2005.