Overview
- The Orange County Circuit Court recorded a July 9 judgment that reduced the Art of Animation Resort’s just value for tax years 2015–2018 by about 3% per year, a cut totaling nearly $34 million.
- The ruling instructs the Property Appraiser to issue a Certificate of Correction within 30 days, after which the Tax Collector and the state reconciliation office will recalculate taxes and determine any refund owed to Disney.
- Orange County Public Schools has held a $119 million reserve to cover possible refunds, and a retroactive payout would require the district to reallocate current operating funds that have already been spent.
- Local teachers, Disney cast members and UNITE HERE organizers have collected and delivered more than 5,000 petitions and knocked on tens of thousands of doors asking Disney to drop remaining tax challenges.
- The Art of Animation decision follows several recent rulings favoring Disney over the Property Appraiser’s methodology—courts have questioned including intangible business income in hotel valuations—and many related cases remain pending with recalculations and hearings expected through 2027.