The Plant of Values is very important for the cities in the collection of taxes, planning and the urban development. This works have been elaborated with the use of the Classic Model of Regression. However, The spatial effect is very common in the real estate data and is necessary to consider it in the evaluations. In this direction, the Spatial Inference can serve of great aid. This paper shows the methodology by Krigeagem, Process (Matheron, 1965). To validate this estimated, a study of case for Aracaju city, in Sergipe, Brazil.