Charles H. Mercer, Jr.

Charlie Mercer represents clients before state and federal courts and administrative boards and commissions. He serves as a lawyer and advisor to corporations, partnerships, and individuals on a variety of issues, including state and local tax issues and economic development matters.

A Fellow of the American College of Tax Counsel, Charlie is recognized by Best Lawyers in America in Tax Law and Commercial Litigation and by Chambers USA: America’s Leading Lawyers for Business, Tax – North Carolina. Charlie combines his litigation and tax backgrounds to represent clients on state and local tax controversy matters, including property tax appeals.

He represents taxpayers on property tax appeals in counties throughout North Carolina. He represents taxpayers before county boards, the North Carolina Property Tax Commission, and the appellate courts.

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 service as special counsel to a United States Congressman, and his service as a member of The University of North Carolina Board of Governors, as well as other boards, 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 solutions.

Experience

Represents corporations and individuals in state and local tax cases involving ad valorem, corporate income, and sales and use taxation issues, representing such clients before administrative boards, commissions and courts
Litigation experience includes state tax controversies, commercial litigation, and product liability litigation
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
Has tried numerous cases before the North Carolina Property Tax Commission and has argued cases before the North Carolina Court of Appeals and North Carolina Supreme Court
Represents taxpayers before county boards of equalization and review throughout North Carolina
Advises new and expanding businesses on economic development issues and strategies
Served as special counsel to U.S. Congressman Ike F. Andrews
Former Instructor in Law, New York University School of Law
Has taught state and local tax at Duke University School of Law, Campbell University School of Law, and the University of Miami School of Law
Has made presentations at more than 50 seminars sponsored by various organizations, including the American Bar Association, Council on State Taxation, Institute for Professionals in 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

“Property Tax War Stories: Lessons From the Battlefield,” The Institute for Professionals in Taxation (Nov. 10, 2021)
“North Carolina Property Tax Update,” North Carolina Association of Certified Public Accountants State and Local Tax Conference, (Dec. 9, 2020)
“Property Tax Practices: Process, Procedure, and Practical Pointers,” 50th Annual Meeting of the Council on State Taxation (Oct. 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 (July 31, 2018)
“Discussion of State Tax Cases, Issues, and Policy Matters to Watch,” Council on State Taxation Southeast Regional State Tax Seminar (April 10, 2018)
“Economic Development Incentives in North Carolina,” Society of Industrial and Office Realtors – Carolinas Chapter Spring Conference, (Feb. 23, 2018)
“Top 10 Things to Always Do in a Property Tax Dispute Proceeding,” 48th Annual Meeting of the Council on State Taxation, (Oct. 23, 2017)
“Successful Use of Pre-Trial Discovery and Dispositive Motions in Property Tax Practice,” Institute for Professionals in Taxation (IPT) 41st Annual Conference, (July 12, 2017)
“North Carolina Property Tax Update,” North Carolina Association of Certified Public Accountants Annual North Carolina State and Local Tax Conference (Dec. 8, 2016)
“Ten Tips for Managing North Carolina Property Taxes,” North Carolina Chamber of Commerce Tax Conference (Nov. 9, 2016)
“Tips for Avoiding Costly Property Tax Litigation,”47th Annual Meeting of the Council on State Taxation, (Oct. 19, 2016)