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The implementation of land reform has influenced the formation of property structure. The main procedures of land reform activities are stated in Estonian legislation. However, the provisions for determining the area and the boundaries for properties to be formed in the course of land reform are stated in legal acts in an unsystematic way. The aim of this study is to systematize the parcel area and the boundaries determination procedures that are used in the course of land reform for property formation. The examination of the relationships among different property formation procedures are part of this study. The methodology of the study was a systematic analysis of the property formation procedures provided by the Estonian Land Reform Act. The results of the study show that property formation during the course of land reform can be easy and simple in some cases. In other cases, property formation may be complicated. The determination of the area and boundaries of parcels to be formed is often an issue of discretion in such cases. The results of the study support the basis for better understanding land reform outcomes. It gives some explanation of the land fragmentation that is one of the outcomes of land reform. The results of the study also serve as a basis for future studies of land reform issues.