This study focuses on assessing the values of heritage sites in West Bengal, India, with a particular emphasis on the post-lockdown period in the wake of the COVID-19 pandemic. The heritage temple town of Bishnupur in the Bankura district was purposively chosen as the primary research site. Both primary and secondary data sources were utilized. Secondary data were collected from official publications of the Ministry of Tourism, Government of India, the Department of Tourism, Government of West Bengal and other pertinent grey literature sources. Primary data were gathered through structured interviews with a sample of tourists. Analytical tools, including descriptive statistics, semi-log regression models, ANOVA, zonal travel cost method and contingent valuation method, were employed for data analysis. Findings reveal that Bishnupur’s heritage temples primarily attract tourists from nearby areas, particularly within the same district, during the post-lockdown period. Notably, tourists expressed a high level of satisfaction with their experiences, and this satisfaction was found to be significantly associated with their willingness to contribute financially for further improvements and conservation efforts in the heritage sites. This study provides valuable insights into the recreational values of selected tourist sites and tourists’ willingness to pay for their continued enhancement, preservation and management. These insights are particularly pertinent in the context of the post-lockdown period caused by the COVID-19 pandemic. They offer guidance for decision-makers and stakeholders involved in the development and preservation of heritage tourism in West Bengal, India, serving as a valuable resource for informed policy and strategy formulation.