Business Valuations in Florida Trusted, Accredited Business Valuations for Florida Companies

Equitable Distribution and Divorce Valuations

Unlike community property states, Florida is an equitable distribution state. Under Section 61.075 of the Florida Statutes, a court divides marital assets and liabilities in a manner that is fair, though not necessarily an equal 50/50 split. When a privately held business is part of the marital estate, its value must be determined so the court can factor it into the division of assets.

A critical, and frequently contested, issue is the treatment of goodwill. Florida law distinguishes between enterprise goodwill—value tied to the business itself, such as its brand, systems, location, and customer base—and personal goodwill, which is tied to the individual owner’s reputation, skill, and relationships. Enterprise goodwill is a marital asset subject to equitable distribution; personal goodwill is not. Effective July 1, 2024, Florida amended its equitable distribution statute to formally codify this distinction, making the allocation between personal and enterprise goodwill more consequential than ever, particularly for professional practices such as medical, dental, and legal firms.

Sun Business Valuations regularly works alongside Florida family law attorneys and forensic accountants to provide defensible, court-ready valuations that account for these state-specific standards. Our reports are structured to withstand challenge and provide the clarity needed to facilitate fair settlements.

SBA Financing: One of the Nation’s Largest Markets

Florida is consistently one of the largest SBA lending markets in the United States, ranking third in the nation for SBA 7(a) loan volume in 2025, trailing only California and Texas. For business buyers and sellers pursuing SBA financing in Florida, an independent business valuation is required by federal guidelines when the amount financed exceeds $250,000 (excluding real estate and equipment) or when a close relationship exists between the buyer and seller.

Under SBA SOP 50 10 8, the governing standard effective June 2025, the valuation must be prepared by an independent, qualified appraiser holding recognized credentials such as a CVA (Certified Valuation Analyst) or ASA (Accredited Senior Appraiser). Sun Business Valuations holds both credentials and has extensive experience preparing SBA-compliant valuation reports that meet lender and SBA underwriting requirements. Our 10- to 15-business-day turnaround ensures transactions move forward without unnecessary delays.

Estate, Gift, and Succession Planning in Florida

Florida’s tax environment makes it a national destination for business owners and retirees, and that has direct implications for valuation. With no state income tax and strong constitutional asset-protection provisions, Florida sees a high volume of business transfers, gifting, and succession planning, each of which depends on an accurate, IRS-compliant valuation to establish fair market value, support gift and estate tax filings, and minimize the risk of challenge.

Florida’s Complex Business Landscape

Florida’s economy is characterized by industries that present particularly complex valuation scenarios: hospitality and tourism businesses where seasonality and real estate intertwine with operating value; marine and maritime enterprises with specialized equipment and inventory; healthcare practices navigating reimbursement risk and a large retiree patient base; agriculture and food production operations tied to land and commodity cycles; and fast-growing technology and professional-services firms where intangible assets and personal versus enterprise goodwill require careful analysis. Sun Business Valuations brings substantive experience across each of these sectors, tailoring our methodology to the specific characteristics of your business and the requirements of your valuation.