Cultural heritage is the legacy of physical artifacts and intangible attributes of a group or society that is inherited from past generations. Not all legacies of past generations are "heritage", rather heritage is a product of selection by society. The analysis highlighted the legislation in the field, the responsible institutions and other specific characteristics In order to reach a conclusion on the values of cultural goods, evaluators apply specific evaluation methods, which are included in the three approaches in the evaluation, the market approach, the cost approach and the income approach. But one of the main challenges concerns the formulation of a complex of improved methods for assessing cultural heritage.