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). 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.