However, some noted that it may be the historic nature of the resort, which was designated a National Historic Landmark in 1969, that makes it monetarily less valuable to a potential buyer.

"While $27 million is obviously an undervaluation, Mar-A-Lago can't be developed or turned into a single-family estate," James Surowiecki, a financial journalist, commented. "Its deed requires it to remain a club, which radically reduces its re-sale value."

Property listings company Zillow currently gives the estate an estimated value of $24.2 million. It fell into hot water in August after erroneously suggesting Mar-a-Lago had been sold for $422 million, prompting speculation.

Trump’s Florida Mar-a-Lago club, for example, was overvalued on one financial statement by as much as 2,300%, the judge found.