Hard to say for sure from the pictures, but it certainly appears to be a red macro algae (rhodophyta). Could be wrong, but does not appear to be a bryozoan. If it is rhodophyta, it is neither a plant or an animal. Athough it is sometimes placed in the plant kingdom, its more accepted placement is in the protist kingdom. If it is rhodophyta, it wont hurt your tank, but is often readily consumed by herbacious fish, especially tangs. As to value, I couldn't begin to say.