The current criteria for evaluation in Palestine are driven by the informational value of the resources available. A re-evaluation of the significant criteria is needed in order to address both inherent and assigned values of the heritage resources. This re-evaluation is also crucial to take into consideration the different types and categories of the immovable heritage of all periods. The purpose of this research is to gain understanding of the heritage values in Palestine and to develop a characterization of Palestine's immovable heritage. Such values will result in a wider comprehension of the past, which shaped the identity of Palestine as a nation-state. The researcher followed the ﬁeld reconnaissance survey through observation and documentation of sixty-six sites to obtain valuable information about the current situation and to build the basis of evaluation criteria of the cultural properties through three case studies. The result of this study is useful to establish a nucleus for exclusive inventory in the future and thus, increase the benefits for the local population and tourists. Simultaneously, the results strengthen the awareness of the Palestinian heritage and identity.