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Click "Abandon land" at the bottom of About Land... get that from World>About Land

First, you will get NO L$ at all, it goes to Governor Linden, you'll  no longer 'own' it and loose all rights to do anything with it.

The only advantage is that you'll no longer be responsible for Tier Charges/Fees for it (whether it's free Premium Tier.. or paid tier. (there's no refund for what's already billed/paid)

Edited by TechDave

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TechDave is correct.  If you happen to own a Linden Home, you can ONLY Abandon it back to LL. 

If we are talking about Mainland you pay tier on, if you Abandon your land, you will still have to pay tier on it for the current billing period.  For example, if your tier date is January 26, and you Abandon your land today, you'll still have to pay tier on the 26th. 

If you don't have a Linden Home, but you own other Mainland, you can set it for sale, rather than Abandoning it.  You do this in the About Land window Dave mentioned.  Right click bare ground, choose About Land.  Or, go to the World menu and select About Land (it may also be called "Parcel Details."

How much should you ask for your land?  Try to find some other parcels for sale near you and see what they are asking.  The less you ask for it, the quicker it's likely to sell.  It's a tradeoff...are you willing to take a little money now, or wait a while and see if you can get a better price?  Remember, you'll be paying tier on the land until it sells, so that'll be a consideration.  

Besides just setting it for sale, you can advertise it in the land forums here: https://community.secondlife.com/forums/forum/286-parcels-for-sale-mainland/

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