The function of land is an important factor in various economic activities such as agriculture and needs, residential, commercial, and industrial uses. This study aims to determine the factors that most influence the selling value of land and residential buildings in Kalimasodo, which is located on the island of Java, JL. Malik Ibrahim Gandusuli, Brebes District, Brebes Regency, Central Java 52215. The data collection tool used is using a questionnaire, the population in this study is the number of houses that are already inhabited in Kalimasodo Housing, namely 52 houses, the data analysis technique used is using SPSS version 18 and the Relative Index (RI) The results of this study indicate that the most influential factors on the value of land and buildings in Kalimasodo housing are the distance to the city center which is close to the city center and housing is ranked first with an RI value of 0.97, the existence of land documents and taxation in housing in the second rank with an RI value of 0.95, the existence of a building permit for Kalimasodo housing in the third rank with an RI value of 0.92, the strategic location of housing buildings in the fourth rank with an RI value of 0.87, the suitability of house prices with good building conditions in the fifth rank with an RI value of 0.85 .