A mansion in Windemere, Florida, topped this year’s Bloomberg-Businessweek Most Expensive Homes list.

Surprisingly, construction of the 90,000-sq.-ft. is still not completed. Originally constructed for David Siegel, chief executive of time-share company Westgate Resorts, the lake-front house is now listed for $75 million unfinished or $100 million finished. The buyer of this property would enjoy 13 bedrooms and 23 baths. It also features 10 satellite kitchens apart from the main kitchen.

The Sunshine State also occupied the second place with a château-style property in a desirable area in Palm Beach. Listed for $84 million, it features eight bedrooms, nine bathrooms, and enough parking for 50 cars. It also has a separate guest house and a 60-ft. swimming pool. It sits on 2.5 acres of land.

California, which ties Florida with three entries in the top 10, landed third with a $68.5-million property in Sunset Boulevard, Beverly Hills. Completed this year, the house sits on nearly two acres of land. It has nine bedrooms and 13 bathrooms and is owned by Bentley Forbes Group owner C. Frederick Wehba Sr.

No. 4 on the list is a property in Alpine, New Jersey, which could create history if sold for the current asking price of $68 million. It would be the state’s biggest home sale then. it boasts of 12 bedrooms, 15 full bathrooms, four half baths.

The other six in the list are from Bridgehampton, N.Y. ($49.5 million); Palm Beach, Fla. ($47.5 million); Santa Barbara, Calif. ($42.5 million); Greenwich, Conn. ($36.5 million); Aspen, Colo. ($35 million); and Santa Barbara, Calif. ($35 million).

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