Since improving accessibility standards or building barrier free buildings could be considered an inefficient and expensive solution, previous research conducted the U.S. U.K., and Japan etc. tried to prove benefits compared to the cost of building barrier free buildings. The purpose of this study are to find out attitude and opinions of people toward barrier free design features and to estimate the value of barrier free facilities. This research uses the Contingent Valuation Method to gain a direct appraisal of the benefits from barrier-free public facilities. For this purpose, survey method is used. Pre-test is conducted to establish the initial amount for the respondents. The degree of importance of barrier free features varies by each respondent group; general, elderly, and the disabled. A double bounded question method is used to estimate the amount of tax payment as the value for the barrier free public buildings. When considering public facilities with barrier free design features, the total of 636 respondents, including 190 the disabled respondents, 187 the elderly respondents that answered the direct 1:1 survey would have willingness to 18,560 Won per month as an additional tax for the barrier free design features. Among the respondents, people with disabilities showed higher amount for tax payment compared to the elderly and other respondent group.