Overview
- Disney lodged the cases in Orlando’s Circuit Court after prepaying more than $105 million in 2025 property taxes, as Florida law requires.
- The suits contest taxable values for the four theme parks — Magic Kingdom ($621 million), EPCOT ($794 million), Disney’s Hollywood Studios ($639 million), and Animal Kingdom ($495 million) — along with water parks Blizzard Beach ($72.5 million) and Typhoon Lagoon ($53 million) and several resorts.
- The complaints allege Property Appraiser Amy Mercado’s office failed to use professionally accepted appraisal practices by factoring in non-physical intangibles; Mercado and Tax Collector Scott Randolph are named as defendants.
- The now-closed Star Wars: Galactic Starcruiser property is included in the challenged assessments, and Disney seeks reassessments, refunds of any overpayments, and legal fees.
- The litigation extends a decade of similar disputes, with a prior Yacht & Beach Club case still on appeal, and officials warning potential tens of millions in impacts for Orange County Public Schools.