Question about the penalty with tags

Want to know more about the penalty with the tag, Where can I find this information.
there are different terrains in my game, such as plains, water, trees, and snow, What penalty should I use for them?
I found some threads several years ago which says “A penalty of 10000 roughly corresponds to moving 10 world units”, which are not contained in the doc, I guess the value I set for my terrains should be related to the 10000?