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This study uses a library approach and field research. The library approach is carried out by reading theories related to land values from the literature study and used to obtain secondary data. Meanwhile, field research was carried out by observation to find out and document land use in the city of Makassar. The analytical method used is descriptive quantitative and qualitative to describe the land value of the distance between Makassar City and land use. Besides, spatial analysis is also used to interpret the land value of Makassar City based on the Bid-Rent Curve in the form of maps of distance and land use. Moreover, correlation analysis is used to determine the relationship between distance and land use to land value. The results of the study through the analysis stages above show the value of land in the Makassar City is influenced by distance, where the closer to the city center the higher the land value and the farther from the city center, the lower the land value. Also, land use also affects the land value of Makassar City, wherein this study, the most critical land use is commercial land. This shows that there are conditions in accordance with the theory of Rent-Bid Curve.