Walt Disney World Resort has filed more than a dozen lawsuits against Orange County Property Appraiser Amy Mercado, arguing that its 2024 property taxes were unjustly high. The lawsuits, submitted to the Ninth Judicial Circuit Court of Florida, also name Orange County Tax Collector Scott Randolph and Jim Zingale, Executive Director of the Florida Department of Revenue.
The dispute centers on the valuation of Disney’s Central Florida properties, which were assessed at over $3 billion this year. This assessment required the company to pay over $98 million in property taxes, a sum the Mouse contends is excessive.
Walt Disney World Resort and Property Taxes
Filing lawsuits over property tax assessments has become an annual tradition for Florida’s hospitality businesses, especially those in Central Florida’s theme park tourism industry. According to The Orlando Business Journal, Universal Orlando Resort and other prominent hotels are also challenging their property taxes this year.
Last year, Disney filed 12 similar lawsuits, arguing that its property values were overestimated. Earlier this year, the company won a lawsuit concerning the 2015 and 2016 property tax assessments for Disney’s Yacht & Beach Club Resort. A judge ruled that the appraisal method used for the property was “unconstitutional and invalid.” That case remains in mediation.
Disney vs. Gov. DeSantis
This latest round of lawsuits comes amid years of ongoing tension between Disney and Florida Governor Ron DeSantis. Walt Disney World Resort, Florida’s largest employer and a key driver of the state’s tourism revenue, has traditionally held significant influence in the Sunshine State. That changed in 2022 when Disney publicly opposed the Parental Rights in Education Act, often called the “Don’t Say Gay” bill.
Following Disney’s opposition, Governor DeSantis dissolved the Reedy Creek Improvement District, a municipal area that Disney controlled for over 50 years. The district was rebranded as the Central Florida Tourism Oversight District, and a state-appointed board was given control. This new board has since assumed responsibilities such as Monorail inspections and has banned COVID-19 safety measures within the district.
Disney attempted multiple legal maneuvers to maintain its influence, including stripping the new board of power before it officially took over. It also filed a First Amendment lawsuit, arguing that DeSantis’s actions were retaliatory. Despite these efforts, DeSantis declared victory over Disney, and the company has largely stayed silent about the Republican governor in recent months.
A New Battle?
While Disney’s property tax lawsuits are not unusual, they add another layer to the strained relationship between the company and Florida’s leadership. The lawsuits raise questions about the balance of power between the state and one of its most influential businesses.
Disney has resumed political contributions in Florida after pausing them during the height of the “Don’t Say Gay” controversy, signaling a possible shift in strategy. Whether this latest legal action will further escalate tensions between Disney and DeSantis remains to be seen.
Should Walt Disney World Resort get tax breaks? Share your thoughts with Disney Fanatic in the comments!
