Under the circumstances of limited government funds, the future pollution remediation policies and practical implementation may need contemplation from the perspective of maximized efficacy, in order to pursue the most effective resource allocation. In fact, different pollution sources and types affect the value of surrounding properties differently in significance and scope. Therefore, benefits from the remediation may vary depending on the polluted locations. Currently, however, decision-making on the location-based priority of pollution remediation still seems to be in need of a clear index system to evaluate the post-remediation benefits. Therefore, this article discusses the use of the fuzzy Delphi method to determine factors of the location-based priority of soil and groundwater pollution remediation and an analytic network process to determine the weights of each factor. The empirical results show that the top 3 priority indicators are resident population, land value and natural resources. Hopefully, this finding can be used in future decision-making on the priority of pollution remediation to maximize the effect of limited funds.