23 the priest will determine its value up to the Year of Jubilee, and the owner must pay its value on that day as something holy to the LORD.

Read Leviticus 27:23 Using Other Translations

Then the priest shall reckon unto him the worth of thy estimation, even unto the year of the jubile: and he shall give thine estimation in that day, as a holy thing unto the LORD.
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.
the priest will assess its value based on the number of years left until the next Year of Jubilee. On that day he must give the assessed value of the land as a sacred donation to the LORD .