Treasury real estate plays an important role in solving the real estate needs in our country. Together with the economic activities carried out, the income obtained from the treasury real estate provides support to the country budget. The basic step in carrying out these activities is the valuation of treasury real estates. Carrying out valuation studies correctly and objectively will ensure the protection of the treasury's rights and interests in economic activities. In the study conducted to examine all of these, the sales of the treasury real estates in Ortahisar district of Trabzon province and the sales equivalent to them were compared on the basis of the precedent method. As a result of the comparison, the reasons for the price differences for each region were examined based on the concepts of treasury and real estate valuation and the regions were compared with each other.