China's Fujian Tulou (earthen buildings constructed dating to the 12th century) represent a valuable source of human cultural heritage. As the Tulou have not been classified as World Heritage Sites by UNESCO, they lack financial support, receive minimal attention and face structural deterioration. The purpose of this study is to explore a methodological approach to assess the value of non-World Heritage Tulou (NWHT) and provide grounds for the reuse of Tulou accordingly. First, building-type, planar layout and other characteristics of NWHTs in Pinghe are reviewed. Next, an Analytic Hierarchy Process (AHP) is applied to the value evaluation of Pinghe Tulou. Then, policy recommendations for reuse and redevelopment are put forward. The findings suggest that focusing on the reuse of Tulou alone is not justifiable. Rather, funding, public participation and the continuity of community life are important factors relating to the reuse of NWHTs.