How to calculate the zakah on lands that a person has held for years, and how to calculate the zakah on land that has not reached the estimated value

Question:
The questioner says: I have residential land and I want to sell it, but it has not reached the amount I want. Is there zakah on it? And regarding the lands I have had for years, I have not paid their zakah, and I want to sell them?

Answer:
Everything you intend to sell from goods, whether houses, lands, or other things, or cars, everything you intend to sell becomes trade goods. You appraise it at the end of the year and pay its zakah by giving one-quarter of one-tenth of its estimated value.