The park chain has lost $484 million in 2020.
Mayors of Los Angeles and San Diego were among those supporting a Tier 3 reopening for California's theme parks.
Theme park presidents used words like "arbitrary" and "unachievable" to describe California's guidelines that would allow parks to reopen amid the COVID-19 pandemic.
The release comes after a month of verbal sparring between Disney, the theme park industry and Gov. Gavin Newsom.
Theme parks didn't like the state's proposed reopening guidelines and there's no date in sight for finalizing them.
After weeks of demanding guidelines be released, theme park operators asked for a delay and further discussion with the state of California.