Par value has no relationship to the market value of your stock. If your stock were publicly traded, investors would determine its day-to-day market value. The stock of many large and well-known corporations may trade for $50, $75, or $100 on a given day, but the par value of their stock may be as low as $.00001. Par value affects your Franchise Tax, so you can save money by assigning a low value. A $0 par value is usually recommended for companies with 1,500 shares or less.