Leviticus 27:18; Leviticus 27:23

18 but if he dedicates his field after the jubilee, then the priest shall calculate the price according to the years that remain until the year of jubilee, and a deduction shall be made from the valuation.

23 then the priest shall calculate the amount of the valuation for it up to the year of jubilee, and the man shall give the valuation on that day as a holy gift to the LORD.