Charles H. Mercer, Jr.

“Charlie was the ultimate service provider. He is vastly experienced and had a great understanding of our issues. He was the best to deal with in every way.” – Client quote in Chambers USA

Charlie Mercer focuses his practice on state and local tax controversies (SALT), including property tax, sales and use tax, and corporate and individual income tax.

Charlie has extensive experience representing taxpayers in real property and business personal property tax appeals across North Carolina, appearing before county boards of equalization and review, the North Carolina Property Tax Commission, and the North Carolina appellate courts. His cases have involved high-value commercial, manufacturing, and industrial properties.

A Fellow of the American College of Tax Counsel, Charlie is recognized by Chambers USA in the area of Tax (Band 1, North Carolina) and by Best Lawyers in America in the areas of Tax Law; Litigation and Controversy – Tax; Commercial Litigation; Administration/Regulatory Law; and Product Liability Litigation – Defendants. Charlie combines his litigation and tax backgrounds to represent clients on state and local tax controversy matters, including property tax appeals.

Charlie has taught state and local tax law at Duke University School of Law, Campbell University School of Law, and University of Miami School of Law. While an Instructor in Law at New York University, Charlie taught Municipal Finance and Administration. He is an active seminar speaker, having made numerous seminar presentations on property tax and other state and local tax topics.

Charlie’s experience as a former Chairman of the North Carolina Property Tax Commission, along with his past service as special counsel to a United States Congressman, and his service as a former member of The University of North Carolina Board of Governors, as well as other boards and commissions, provide him with a diverse background and the ability to provide sound, straightforward advice and to work with clients to develop strategies that can lead to efficient and effective solutions.

Experience

Represents taxpayers in real property tax controversies, including cases challenging counties’ assessed values of large industrial and manufacturing facilities, shopping centers, office buildings, apartment complexes, public service companies, and other properties.
Represents taxpayers in business personal property tax disputes, including cases involving multi-year discovery assessments.
Represents taxpayers before county boards of equalization and review throughout North Carolina.
Tried numerous cases before the North Carolina Property Tax Commission, the court of record for property tax matters, and has argued cases before the North Carolina Court of Appeals and North Carolina Supreme Court.
Represents clients on corporate income and sales and use taxation controversies before the North Carolina Department of Revenue, administrative bodies, and the courts.
Litigation experience includes state tax controversies, commercial litigation, and product liability litigation.
Advises new and expanding businesses on economic development issues and strategies.
Served as special counsel to U.S. Congressman Ike F. Andrews.
Taught state and local tax at Duke University School of Law, Campbell University School of Law, and the University of Miami School of Law.
Presenter at more than 50 seminars sponsored by various organizations, including the American Bar Association, Institute for Professionals in Taxation, Council on State Taxation, Practising Law Institute, North Carolina Bar Association, and North Carolina Association of Certified Public Accountants.

L.L.M., New York University School of Law
J.D., University of Miami School of Law
M.P.A., Harvard University, John F. Kennedy School of Government
B.A., University of North Carolina at Chapel Hill, Political Science

Admissions

North Carolina
Supreme Court of the United States
U.S. Court of Appeals for the Fourth Circuit
U.S. District Court for the Eastern, Middle, and Western Districts of North Carolina

Publications

“How to Overcome ‘Special Purpose’ Property Classification in Ad Valorem Valuation: In re Appeal of Corning Inc.,” Long Leaf Law, The Blog of the NCBA, Co-Author (October 2016)
“2015 North Carolina Tax Law Updates in Review,” (March 25, 2016)
“In Re Ocean Isle Palms LLC: The North Carolina Supreme Court Restricts the Ability of Assessors to Change Property Values Outside of County-Wide Revaluations,” Institute for Professionals in Taxation’s Tax Report, Co-Author (April 2013)
“Recent Changes to Sales and Use Tax Overpayment Credits in North Carolina,” Co-Author, IPT Tax Report (April, 2012)
“Litigating State Property Tax Cases in Federal Court: A Case Study of AMCC v. Onslow County and Craven County, Institute for Professionals in Taxation,” Co-Author (July 2010)
“Timeliness of County-Level Appeals in North Carolina, Institute for Professionals in Taxation’s Tax Report,” Co-Author (May 2010)

Presentations

“Ask the Experts” Panel, 2024 American Bar Association/Institute for Professionals in Taxation Advanced Property Tax Seminar, New Orleans, LA (March 14, 2024)
“True Stories: Tales of Creative Strategies for Property Tax Cases”, Institute for Professionals in Taxation, Tampa, FL (November 6, 2023)
“Property Tax War Stories: Lessons From the Battlefield,” The Institute for Professionals in Taxation, Westminster, CO (November 10, 2021)
“North Carolina Property Tax Update,” North Carolina Association of Certified Public Accountants State and Local Tax Conference, Virtual Meeting (December 9, 2020)
“Property Tax Practices: Process, Procedure, and Practical Pointers,” 50th Annual Meeting of the Council on State Taxation, Washington, DC (October 24, 2019)
“Property Tax Practice: Process, Procedure, and Practical Pointers,” The 48th Annual Wichita Program, Appraisal for Ad Valorem Taxation of Communications, Energy and Transportation Properties, Wichita, KS (July 31, 2018)
“Discussion of State Tax Cases, Issues, and Policy Matters to Watch,” Council on State Taxation Southeast Regional State Tax Seminar, Charlotte, NC (April 10, 2018)
“Economic Development Incentives in North Carolina,” Society of Industrial and Office Realtors – Carolinas Chapter Spring Conference, Charlotte, NC (February 23, 2018)
“Top 10 Things to Always Do in a Property Tax Dispute Proceeding,” 48th Annual Meeting of the Council on State Taxation, Orlando, FL (October 23, 2017)
“Successful Use of Pre-Trial Discovery and Dispositive Motions in Property Tax Practice,” Institute for Professionals in Taxation (IPT) 41st Annual Conference, Charlotte, NC (July 12, 2017)
“North Carolina Property Tax Update,” North Carolina Association of Certified Public Accountants Annual North Carolina State and Local Tax Conference, Greensboro, NC (December 8, 2016)
“Ten Tips for Managing North Carolina Property Taxes,” North Carolina Chamber of Commerce Tax Conference, Cary, NC (November 9, 2016)