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License-Specific Valuation

Florida Liquor License Appraisal and Market Valuation Reports

FLLM can prepare a detailed market valuation for a specific Florida 3PS or 4COP quota license using DBPR research, same-county cross-series evidence, available recent transactions, regulatory conversion analysis and a reconciled value conclusion.

Key Distinction

FLLM valuation report versus a credentialed appraisal

FLLM’s paid report is a formal, license-specific market valuation in its research, organization and value reconciliation. It is not represented as a USPAP-certified or credentialed independent appraisal. A lender, court, estate, tax authority or auditor may impose separate appraiser-qualification or scope requirements.

Decision-Ready License Analysis

When a county estimate is not enough

A general asking-price range can help orient a transaction. A formal assignment goes further by identifying one subject license, one intended use and one effective date, then reconciling the evidence into a signed conclusion.

Lender and collateral review

A defined intended use, effective date, subject-license verification, market evidence and a signed value reconciliation organized for bank or private-lender review.

Buyer, seller and fiduciary decisions

License-specific support for purchase, sale, estate, legal, accounting and financial-reporting decisions when a general county estimate is not enough.

Signed electronic report delivery

The completed report is delivered electronically as a signed PDF with applicable exhibits after the assignment scope and required subject records are complete.

Review county-level evidence that supports the appraisal process:Hillsborough CountyOrange CountyOsceola County
Lender & Collateral Analysis

Can a Florida 4COP quota license be used as loan collateral?

Florida law recognizes mortgages, liens and security interests in qualifying spirituous alcoholic-beverage licenses. For underwriting, the practical question is not only whether a lien can be recorded, but what the identified 4COP quota license supports as collateral on the appraisal’s effective date.

Mortgage, lien and security-interest recordation

Section 561.65, Florida Statutes, provides a framework for recording a lien or security interest in a qualifying spirituous alcoholic-beverage license. DBPR Form ABT-6022 is used for lien or mortgagee-interest filings, and the statute generally requires recordation with the Division within 90 days after creation of the lien or security interest.

How Florida liquor-license security interests work

Why lenders require a 4COP appraisal

A lender-oriented valuation can identify the subject license, county, series, holder and status; review available lien information; analyze same-county asking prices and verified transaction evidence; and reconcile that evidence into a dated value conclusion for collateral review.

Florida liquor-license financing guide

There is no single statewide 4COP price

Transferable 4COP quota licenses trade in county-specific markets. Local quota supply, current inventory, verified transactions, license status, liens and transaction conditions can create substantial valuation differences between counties.

Florida 4COP quota market
Frequently Searched Lender Questions

How much is a 4COP license worth, and can it be amortized?

A 4COP quota license does not have one statewide market price. Value is established in the subject county using the license series, status, current offerings, verified transaction evidence and other relevant conditions. For federal tax purposes, an acquired government-granted license may also fall within the Section 197 intangible rules and generally be amortized over 15 years when those rules apply; tax treatment should be confirmed with the buyer’s tax adviser.

Formal Appraisal Inputs

Information commonly relevant to an appraisal assignment

1

Purpose and effective date

A formal appraisal is prepared for a defined purpose and valuation date, such as underwriting, litigation, estate administration, tax reporting or financial reporting.

2

Exact county and license series

Florida quota-license markets are county-specific. The appraiser should identify the exact license category, series and county before evaluating market evidence.

3

Verified market evidence

A formal assignment may consider verified transaction evidence, current offerings, historical sales, market conditions and other support appropriate to the appraisal methodology.

4

License status and ownership

Active, inactive, escrowed or pending-transfer status, ownership, liens and security interests may affect the analysis or due-diligence scope.

5

Transaction and regulatory conditions

Transfer restrictions, intended use, premises considerations and other transaction-specific conditions may be relevant to the valuation assignment.

FLLM Report Standard

Cross-series valuation for a specific 3PS or 4COP quota license

An FLLM license-specific valuation report should not conclude that a subject has no useful market evidence merely because no exact-series listing is currently advertised. It should analyze both quota series within the subject county, while preserving the distinction between asking prices and verified closed transactions.

1

Primary evidence

Same-county listings and verified recent sales for the subject license series: 3PS for a 3PS subject or 4COP for a 4COP subject.

2

Cross-series quota evidence

Same-county 3PS and 4COP listings and verified recent sales, shown in separate tables so package-store and consumption-on-premises evidence is not blended without explanation.

3

Conversion analysis

The report evaluates whether the subject quota license may be changed or increased in series, the applicable DBPR application path, premises qualification, fees, timing and approval risk.

4

Reconciliation

The indicated value explains the weight assigned to exact-series evidence, cross-series evidence and verified sale evidence, including any supported conversion adjustment.

Required Report Contents

What the completed report should contain

  1. Subject-license identity, county, current series, status and holder of record
  2. Effective valuation date, intended use and report assumptions
  3. DBPR record review, transfer history and available lien or security-interest information
  4. Same-county 3PS active asking-price comparables
  5. Same-county 4COP active asking-price comparables
  6. Verified same-county recent 3PS and 4COP sales or transfers, when available
  7. Quota-series conversion analysis and supported conversion-cost or timing adjustment
  8. Reconciled indicated market-value range and conclusion
  9. Analyst identity, signature, independence statement, assumptions and limiting conditions
  10. Regulatory exhibit displaying page 1 of DBPR ABT-6014
Regulatory Exhibit

DBPR ABT-6014 — page 1

The completed appraisal should reproduce this page as an exhibit when a same-owner change or increase in series is relevant. The narrative must explain that ABT-6014 is an application for DBPR approval—not an automatic conversion.

Open official form

If ownership is transferred at the same time, the report should also address ABT-6002 and identify the transfer-of-ownership and increase/change-in-series request as separate approval components.

Separate Premium Report

Order an FLLM Formal Quota License Appraisal

A lender-oriented valuation assignment for one identified Florida 3PS or 4COP quota license, prepared for a defined intended use and effective date.

One-time appraisal fee$995

Included in the assignment

  • Subject-license and DBPR record verification
  • Separate same-county 3PS and 4COP offering analyses
  • Available verified recent-sale and transfer evidence
  • Quota-series conversion and regulatory analysis
  • ABT-6014 regulatory exhibit when applicable
  • Signed value reconciliation, assumptions and limitations

Designed for bank, lender, attorney, fiduciary and professional review. The receiving institution determines whether it will accept the report and whether it requires a particular appraisal credential or additional scope.

Secure appraisal order

Subject license and assignment

FLLM verifies the DBPR county and license series before opening checkout.

Formal Appraisal Questions

Florida liquor license appraisal FAQs

When might I need a formal Florida liquor license appraisal?

A bank, private lender, court, estate, tax professional, accountant, auditor or other third party may require an independent appraisal prepared for a specific purpose and effective date. The required credentials, scope and methodology depend on the requesting party and the assignment.

Is the FLLM market-value estimator a formal appraisal?

No. The free estimator and $195 preliminary market report are separate market-guidance products. The $995 FLLM formal appraisal is a distinct subject-license assignment with a defined intended use, broader evidence, exhibits and a signed value reconciliation.

What information may a liquor-license appraiser review?

The analysis may include the county, license series, license number, ownership, status, comparable market evidence, transaction history, liens or security interests, market conditions and the purpose and effective date of the appraisal.

Should a 3PS appraisal consider 4COP quota-license evidence?

Yes, when the licenses are in the same county and the report explains the series difference. Exact 3PS evidence remains primary for a 3PS subject, but same-county 4COP offerings and verified recent sales may provide relevant secondary quota-market evidence because a series change or increase may be requested through DBPR. The reverse analysis also applies to a 4COP subject.

Can you mortgage a liquor license in Florida?

Florida law recognizes bona fide mortgages, liens and security interests in qualifying spirituous alcoholic-beverage licenses. Section 561.65 provides a recordation framework for those interests, and DBPR uses Form ABT-6022 for a lien or mortgagee's interest. Recordation does not eliminate licensing, transfer, qualification or enforcement requirements that may apply to the secured party or transaction.

How much does a 4COP license cost in Florida?

There is no single statewide market price for a transferable 4COP quota license. Quota-license markets are county-specific, so asking prices, verified transaction evidence, license status, existing liens and local supply and demand can produce materially different values from one county to another. A formal appraisal evaluates one identified license as of a defined effective date.

Can you amortize a liquor license?

For federal income-tax purposes, an acquired government-granted license or permit may be treated as a Section 197 intangible and generally amortized over 15 years when the statutory requirements apply. The tax basis, acquisition structure, anti-churning rules and other facts can affect treatment, so purchasers should confirm the result with their tax adviser.

What are the key differences between a 2COP and a 4COP license in Florida?

A 2COP license generally authorizes beer and wine for consumption on or off the licensed premises and is not a quota spirituous-liquor license. A 4COP quota license can authorize beer, wine and spirits for consumption on or off premises, subject to the applicable license, premises and regulatory requirements. Because 4COP quota licenses are quota-limited and transferable within their county markets, they can have substantial standalone market value.

Can a lender or bank use the FLLM formal appraisal?

The report is designed for lender and professional review and can be submitted for underwriting or collateral analysis. The receiving institution makes the final decision on acceptance and may require a particular appraiser credential, reliance statement, format or additional scope. Those requirements should be confirmed before ordering whenever possible.

Where can I check current asking-price evidence instead?

Use the FLLM Florida Liquor License Value page for current county-specific asking-price guidance and the Listings page to review active marketplace inventory. Those tools are useful market references but do not replace a formal appraisal when one is required.

Need current marketplace evidence first?

Choose the $195 preliminary market report for general guidance or the separate $995 formal appraisal for a lender-oriented, license-specific valuation assignment.

Florida Liquor License Appraisal | 4COP & 3PS Valuation