The Walt Disney Co. has filed a series of lawsuits aimed at reducing its massive tax bill to Orange County, again challenging the methodology used by the property appraiser to assess the value of the entertainment giant's theme parks, resort hotels and other holdings.
The filings in Circuit Court in Orlando labeled the assessments as excessive, though they did not assert what Disney believes a proper assessment would be. The company's tax bill matters greatly to local government agencies that depend on property tax revenue, and in particular to Orange County Public Schools.
Disney's latest suits objected to the appraiser's calculations of the 2025 taxable values of the Magic Kingdom ($621 million), EPCOT ($794 million), Hollywood Studios ($639 million) and Animal Kingdom ($495 million) as well as water parks Blizzard Beach ($72.5 million) and Typhoon Lagoon ($53 million).
Other filings challenged county assessments of the Caribbean Beach Resort ($243 million), Coronado Springs Resort ($349 million), Fort Wilderness Resort ($91 million), the Grand Floridian Resort ($333 million) and the shuttered Galactic Starcruiser, a Star Wars-themed hotel that let visitors pretend to be space travelers.
Starcruiser closed in 2023, but Disney's tax bill for the properties exceeded $2.1 million, which it paid last month.
The new cases are rooted in arguments still in dispute in appeals court. The crux of the issue: How much should Disney be charged for the value its lucrative brand, managerial skills and workforce place on the land and structures it owns? Disney argues, and judges have so far agreed, that such intangibles are not properly part of its property assessment.
Officials have said the dispute could mean tens of millions of dollars to Orange County Schools, and the school district has kept millions in reserve for the potential expense.
Sued in the new cases in her role as Orange County Property Appraiser, Amy Mercado did not respond to a text seeking comment. The lawsuits allege Mercado's office failed to use "professionally accepted appraisal practices," a claim she has disputed in previously filed rebuttals.
Disney, as required by state law to challenge its tax assessment in court, also paid the 2025 property tax bills, which total more than $105 million. The company asked for reassessments, refunds of any overpayments and reimbursement of costs incurred in the lawsuits.
Tax Collector Scott Randolph, who is named as a defendant in his elected role of issuing the tax bills, said Disney's tax-bill challenges date back about a decade but just once has a case gone to trial and an appeals court -- a disagreement over the appraisal of Disney's Yacht & Beach Club.
That's the case still pending before the Sixth District Court of Appeals in Lakeland.