Heart valve diseases are one of the leading cardiovascular diseases in the world. If drug therapy does not have the desired effect, the implantation of an artificial valve is required. Mechanical and biological valves are currently available on the market, each with its advantages and disadvantages. Mechanical valves require lifelong anticoagulant therapy but are more durable, while biological ones do not require the same type of therapy but have a shorter lifespan. This paper aims to review the achievements so far in developing new valves, which are made of polymers in combination with nanotechnology. We are focusing on innovative materials like POSS-PCU, Hastalex, and SiPUU, which offer superior mechanical strength, biocompatibility, and resistance to calcification. These materials, in combination with nanotechnology, increase the overall performance of the valves. Although insufficiently researched and still not commercialized, polymeric heart valves (PHV) represent a promising solution to overcome the shortcomings of mechanical and biological valves. PHVs may become a key solution in future cardiovascular treatments with continued advancement. However, extensive testing is crucial before they can be widely adopted.