NEWS & INSIGHTS
Wal-Mart Sues Florida Property Appraisers Over 2024 Tax Assessments in Palm Beach and Hernando Counties
In May 2025, Wal-Mart filed six separate lawsuits across Florida challenging 2024 ad valorem property tax assessments. The suits span Palm Beach County and Hernando County, involving both real property and tangible personal property (TPP). Each complaint alleges the county property appraisers significantly over-assessed the properties, violating Florida law, accepted appraisal standards, and constitutional principles.
These lawsuits follow a broader trend among national retailers asserting that local assessors are applying aggressive or improper valuation methods. Wal-Mart, one of the largest property taxpayers in the state, is contesting both the methodology and results of those assessments.
Summary of the Six Wal-Mart Property Tax Cases
| County | Type | Plaintiff Entity | Case Caption | Property Type | Parcel ID | Link |
|---|---|---|---|---|---|---|
| Hernando | Tangible Personal Property | Walmart, Inc. | Walmart, Inc. v. Randy Mazourek, et al., Case No. 2025-CA-000444 | TPP (Distribution Center) | P1987-004817-003 / Alt Key: 01252218 | Complaint |
| Palm Beach | Real Property | Wal-Mart Stores East LP | Wal-Mart Stores East LP v. Dorothy Jacks, Case No. 50-2025-CA-004689 | Store | 00-42-43-27-05-081-0140 | Complaint |
| Palm Beach | Real Property | Wal-Mart Stores East LP | Wal-Mart Stores East LP v. Dorothy Jacks, Case No. 50-2025-CA-004679 | Store | 74-42-43-01-00-000-1010 | Complaint |
| Palm Beach | Real Property | Wal-Mart Stores East LP | Wal-Mart Stores East LP v. Dorothy Jacks, Case No. 50-2025-CA-004676 | Store | 36-43-42-19-21-000-0011 | Complaint |
| Palm Beach | Real Property | Wal-Mart Stores East LP | Wal-Mart Stores East LP v. Dorothy Jacks, Case No. 50-2025-CA-004673 | Store | 08-43-46-04-00-000-1060 | Complaint |
| Palm Beach | Real Property | Wal-Mart Stores East LP | Wal-Mart Stores East LP v. Dorothy Jacks, Case No. 50-2025-CA-004672 | Store | 70-43-44-20-34-000-0010 | Complaint |
Legal Allegations Across the Board
- Excessive Valuation: Assessments exceed “just value” under Florida law and the Constitution.
- Improper Methods: Alleged failure to follow USPAP or recognized appraisal practices.
- Equal Protection Violations: Especially in the Hernando case, Wal-Mart alleges discriminatory treatment.
- Relief Requested: Revised assessments and tax refunds per §194.192, Fla. Stat.
The Hernando County TPP Case
This unique case involves a distribution center in Brooksville. Wal-Mart challenges a $102.8 million valuation, alleging:
- Overstatement of fair market value
- Improper inclusion of intangible assets
- Disregard of Wal-Mart’s DR-405 submission
- Non-compliance with Florida law and USPAP
The Palm Beach Real Property Cases
All five Palm Beach lawsuits involve store locations. Allegations include:
- Use of inflated and unsubstantiated values
- Failure to adjust mass appraisals to local market conditions
- Non-recognition of income- or sales-based methods
Property Tax Valuation Basics in Florida
Florida law requires assessments at “just value,” defined as fair market value. Section 193.011, Florida Statutes, outlines eight factors appraisers must consider—including highest and best use, income, and comparable sales. Appraisers must also comply with USPAP and avoid arbitrary models.
In Singh v. Darden Restaurants, Florida’s Fourth DCA ruled that property appraisers must do more than recite statutory language—they must show actual compliance with accepted valuation practices. This decision is now guiding litigation strategies for major taxpayers like Wal-Mart and Disney.
Comparison to the Disney Property Tax Lawsuits
In December 2024, Disney filed 12 lawsuits against Orange County Property Appraiser Amy Mercado, alleging overvaluation and improper inclusion of intangible assets like brand and goodwill. While Wal-Mart focuses more on procedural missteps and unjustified mass modeling, both companies challenge the fairness and legality of property assessments under Florida law.
Why These Lawsuits Matter
These lawsuits could lead to:
- Stronger judicial enforcement of appraisal standards
- Wider scrutiny of mass appraisal methods
- Significant refund exposure for Florida counties
Looking Ahead
If Wal-Mart succeeds, businesses statewide may benefit from improved assessment accuracy and increased oversight of county appraisers. Commercial taxpayers should evaluate their TRIM notices and DR-405s closely.
© 2025 Jeanette Moffa. All Rights Reserved.
Wal-Mart sued property appraisers in Palm Beach and Hernando Counties alleging that the 2024 property tax assessments overvalued both real and tangible personal property, violating Florida law and professional appraisal standards.
In Florida, “just value” is defined as the fair market value of the property. Appraisers must follow statutory criteria under §193.011, Fla. Stat., and use accepted appraisal methods to determine just value.
Wal-Mart argues that property appraisers relied too heavily on mass appraisal models without tailoring the assessments to specific property conditions, resulting in inflated valuations not grounded in market data.
The Hernando case involves tangible personal property at a distribution center, while the Palm Beach cases involve real estate assessments for five retail store locations.
In Singh v. Darden Restaurants, the Florida Fourth DCA ruled that property appraisers must use professionally accepted appraisal practices. Wal-Mart’s lawsuits similarly argue that assessors failed to meet this legal standard.
Yes. Businesses can challenge assessments by filing a lawsuit under Florida law if they believe the property was overvalued or improperly assessed. Refunds may be available under §194.192, Fla. Stat.
The DR-405 is a tangible personal property tax return filed by businesses. In the Hernando County case, Wal-Mart alleges the appraiser ignored the information provided in this return when setting the assessment.
Like Wal-Mart, Disney sued over allegedly inflated valuations. However, Disney focused on improper inclusion of intangible assets such as brand value, while Wal-Mart emphasized procedural and modeling issues.
If successful, Wal-Mart could receive tax refunds and set legal precedent requiring Florida appraisers to more rigorously follow statutory and professional appraisal standards.
Yes. The Wal-Mart lawsuits highlight the importance of reviewing TRIM notices and appraiser methodology. Florida businesses may be overpaying if mass appraisal models are misapplied or statutory factors are ignored.
Share
Additional Articles by the SALTy Orange at Moffa Tax Law:
NEWS & INSIGHTS Little-Known Sales and Use Tax Exclusions and Exemptions Worth Exploring In the complex world of state and…
NEWS & INSIGHTS Wal-Mart Sues Florida Property Appraisers Over 2024 Tax Assessments Wal-Mart Sues Florida Property Appraisers Over 2024 Tax…
NEWS & INSIGHTS Florida Sales Tax Rules for Fishing Charters: What Boat Captains Must Know Florida may be the sportfishing…
Jeanette Moffa, Esq.
(954) 800-4138
JeanetteMoffa@MoffaTaxLaw.com
Jeanette Moffa is a Partner in the Fort Lauderdale office of Moffa, Sutton, & Donnini. She focuses her practice in Florida state and local tax. Jeanette provides SALT planning and consulting as part of her practice, addressing issues such as nexus and taxability, including exemptions, inclusions, and exclusions of transactions from the tax base. In addition, she handles tax controversy, working with state and local agencies in resolution of assessment and refund cases. She also litigates state and local tax and administrative law issues.
