Mishneh Torah — Positive Mitzvot מצוות עשה, Chapter 116

להיות מעריך ביתו נותן כערך הכהן, שנאמר: "וְאִישׁ כִּי יַקְדִּישׁ" (ויקרא כז, יד).

For a person who makes an endowment valuation concerning his home to give the value determined by the priest, as [Leviticus 27:14] states: "And the priest shall determine its value."