The annual tradition continues as Walt Disney World files multiple lawsuits against the Orange County Property Appraiser, contesting property taxes for its theme parks and resorts. Walt Disney Parks filed 11 lawsuits against Orange County Property Appraiser Amy Mercado, arguing that property taxes are too high for its theme parks and resorts.
Walt Disney World Sues Over Property Taxes
In the lawsuits, which are filed annually, Disney contends that the assessed values for multiple taxable parcels violate Florida Statutes. Disney says that the assessed amounts are excessive due to inappropriate appraisal methodologies and professionally accepted appraisal practices. Disney has won lawsuits in years past, but it is a lengthy process.
Disney has already paid the amounts required by law, but asks a judge to cancel the original bills, issue new tax bills with the corrected assessed values and tax amounts, and award Disney court costs. Here’s a sampling of some of the contested properties, and the assessed values that the Property Appraiser set:
| Property | 2023 Assessed Value | 2024 Assessed Value |
|---|---|---|
| EPCOT | $646,178,878 | $713,655,195 |
| Magic Kingdom | $513,779,313 | $565,265,414 |
| Disney’s Hollywood Studios | $526,382,172 | $583,194,072 |
| Animal Kingdom | $426,211,245 | $464,587,564 |
| Blizzard Beach | $63,869,683 | $69,862,233 |
| Magic Kingdom Parking Lot | $57,573,561 | $63,330,917 |
| Typhoon Lagoon | $49,585,108 | $50,444,046 |
| Ticket & Transportation Center | $27,019,948 | $27,019,108 |
| Boardwalk Resort | $78,888,432 | $86,777,275 |
| Pop Century Resort | $256,704,357 | – |
| Art of Animation Resort | $299,893,373 | – |
| Port Orleans Resort | $458,676,530 | – |
| Coronado Springs Resort | $288,973,828 | $317,871,211 |
| Caribbean Beach Resort | $205,504,350 | $226,054,785 |
| Animal Kingdom Lodge | $180,550,541 | – |
| Wilderness Lodge Resort | $77,899,023 | $85,688,925 |
| Disney’s Yacht & Beach Club | $323,306,184 | $355,636,802 |
| Contemporary Resort | $220,647,990 | |
| Grand Floridian Resort | $337,590,225 | |
| Fort Wilderness Resort | $130,029,185 | |
| Fantasia Mini Golf Course | $3,410,106 | |
| Disney Wedding Pavilion | $4,009,71 | |
| Team Disney Building | $66,047,517 | |
| Monorail/Train Warehouse | $72,042,295 |
We have omitted some of the smaller or less notable properties, but Walt Disney World has included a number of backstage support buildings as well.
In September, Walt Disney World won a years-long lawsuit and was entitled to up to $80 million in refunds. The lawsuit was concerning the assessment of Disney’s Yacht & Beach Club hotel and convention center.
According to a decision from Judge Thomas W. Turner, then-Orange County Property Appraiser Rick Singh’s assessment of the Yacht & Beach Club was “unconstitutional and invalid”. Judge Turner said that Singh used intangible property such as the value of Disney’s brand, managerial skills, and workforce to unlawfully attribute value to the property.
While the lawsuit ruling only applies to Disney’s Yacht & Beach Club for tax years 2015 and 2016, the argument about illegal value determination has been the basis for numerous lawsuits in the years that followed. Walt Disney World has sued every year since 2015.
In 2020, Singh lost to Amy Mercado, but Mercado continued using a methodology that Disney says led to continued overcharging in property taxes. Mercado’s lawyers said that the 2015 adjustment (that was just ruled illegal) was correct and that it was the result of Disney enjoying many years of artificially low assessments. Lawsuits against Mercado continue.
The topic of Disney suing over property taxes was a hot-button issue when Florida Governor Ron DeSantis performed a takeover of the former Reedy Creek Improvement District. Since-departed members of the Board of Supervisors for the renamed Central Florida Tourism Oversight District rallied against Disney, arguing that Disney has not paid its fair share in taxes. DeSantis himself parroted the complaint, saying that Disney was not paying their fair share. When it comes to property taxes at Walt Disney World, Disney not only paid what was asked, but they paid what was illegally asked as well. In fiscal year 2022, Disney says that they paid $1.1 billion in state and local taxes.
As always, keep checking back with us here at BlogMickey.com as we continue to bring you the latest news, photos, and info from around the Disney Parks!
