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Disney Files 15 Suits Challenging 2025 Orange County Property Tax Assessments

The filings challenge the use of brand-related intangibles in valuations with potential consequences for Orange County school funding.

Overview

  • Disney says Orange County overvalued parks and resorts for 2025 and has asked the Orlando Circuit Court to order reassessments, refunds of any overpayments, and legal costs.
  • State law required Disney to pay its 2025 property tax bills—totaling more than $105 million—before suing, which the company has done.
  • The complaints allege Property Appraiser Amy Mercado’s office failed to follow professionally accepted appraisal practices and, contrary to prior rulings, included intangible value tied to Disney’s brand and operations.
  • The suits cite assessed taxable values including Magic Kingdom about $621–622 million, EPCOT about $794–795 million, Hollywood Studios $639 million, and Animal Kingdom $495 million, plus resorts such as the Grand Floridian ($333 million).
  • The shuttered Star Wars: Galactic Starcruiser is included, reported at a $38 million assessment this year, and properties tied to it generated a tax bill exceeding $2.1 million that Disney paid last month; the broader dispute follows a decade of challenges with a Yacht & Beach Club case still on appeal.