DVC is a deeded ownership. Deeds are recorded with the county and may even be viewed online.
In this case, the land itself is still owned by Disney and the owner of the property does pay the property taxes. The state does not send property tax statements to the individual owners, but to Disney - who then bills the owner/members thru our annual fees.
As mentioned they're not charging members themselves, but charging it to DVC directly, and it's DVC who is passing it on to the members in the way of dues.
However, since it is deeded, it's still tax deductible to the member.
I own a Marriott T/S in California, and for that one I receive a tax statement directly from the state, and not from Marriott. I have to pay California twice a year the taxes on my Marriott T/S there.
So that is different than DVC as the taxes are not part of my Marriott dues whereas with DVC it's a lot easier having them be part of my dues.
The actual taxes will be published at the end of the year. Our dues are based on estimated taxes and any discrepancy will be settled with our 2007 dues in January.