It is very hard to determine an office chair's value. Something that is worth 60 bucks can sometimes look 95% similar to something that costs upwards of a thousand.
There are definitely expensive chairs that feel much better, a level of quality you can't find in cheap chairs. But at the same time not all expensive chairs are made equally. It might also just be a preference kind of thing, but I can't understand why someone would pay more than a thousand for a chair made of obviously cheap plastic.
I've also seen a professional office chair with a massive overhanging head rest that would never work in an office setting. That just isn't professional, but at the same time, it isn't comfy enough to relax in.
My recommendation when searching for a home office chair, would be to first rank all the chairs based on how comfy there are. Next you check the prices of any acceptable chairs and pick the one that's either the best value or the one that fits your budget best.
Don't forget that quality is a crucial aspect when estimating the value of a chair. If the chair can used for 10 years, it can be up to 10 times as valuable as one that would only last 1 year. This however is much harder to guess.