The article shows the relevance of assessing such a specific object of assessment as gas stations, considers methodological approaches to assessing gas stations, and identifies the main factors influencing the formation of the market value of gas stations. There are two ways to determine the market value of a gas station, both from the position of the land and property complex and from the position of an independent business. In this study, the market value of a gas station was determined from the perspective of the entire property complex, i.e. land plot, buildings and structures located on it, as well as all movable property. At the same time, to evaluate the land plot, the method of comparative analysis was used within the framework of the comparative approach, for the evaluation of buildings and structures - the method of replacement cost within the framework of the cost approach, and for the evaluation of movable property - the method of calculating the price of a homogeneous object within the framework of the cost approach. As a result, the market value of the land and property complex located at the address: Tyumen district, Shcherbak village, 48th km of the Tobolsk highway amounted to 22,015,855 rubles. The work identified features and difficulties in assessing gas stations in the context of various approaches and methods. Thus, within the framework of the income approach, there is a lack of information about income and problems in collecting information about the income of analogous objects; comparative approach - difficulty in selecting analogue objects and using data on already completed purchase and sale transactions; cost approach - difficulty in calculating gas station property, which is very labor-intensive and difficulties in calculating depreciation and replacement cost.