About Charles
Charles H. Mercer, Jr.: Leading Tax Controversy Attorney in North Carolina
Charles H. Mercer, Jr. is a distinguished attorney at Young Moore and Henderson, P.A., recognized nationally for his expertise in state and local tax law and his exceptional advocacy for clients facing complex tax disputes. With a unique blend of litigation and tax acumen, Charlie Mercer provides strategic legal counsel and representation to corporations, partnerships, and individuals navigating intricate property tax, income tax, and sales tax matters across North Carolina. He’s a Fellow of the American College of Tax Counsel and consistently recognized by leading legal directories like Best Lawyers in America and Chambers USA, solidifying his reputation as a leading legal voice.
Charlie's career is built on a foundation of meticulous attention to detail, a deep understanding of tax regulations, and a relentless pursuit of favorable outcomes for his clients. He excels in resolving tax controversy disputes, leveraging his extensive experience before state and federal courts, administrative boards, and the North Carolina Property Tax Commission.
Key Areas of Expertise:
- Property Tax Appeals: Charlie specializes in representing taxpayers in challenging assessments of real property, including large industrial facilities, shopping centers, office buildings, apartment complexes, and public service companies. He has a proven track record of success in securing reductions in assessed values, often through strategic legal arguments and meticulous examination of property data. His expertise extends to representing clients before county boards of equalization and review, as well as in appellate courts throughout North Carolina.
- State and Local Tax Controversy: Charlie advises on complex issues related to ad valorem, corporate income, and sales and use taxation. He helps clients navigate intricate tax regulations, manage tax liabilities, and defend against tax audits and assessments.
- Business Personal Property Tax Disputes: He skillfully represents businesses in disputes concerning business personal property tax assessments, frequently involving multi-year discovery assessments.
- Litigation & Advocacy: Charlie has successfully 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, demonstrating his courtroom prowess and dedication to achieving the best possible results for his clients.
- Economic Development Consulting: Leveraging his extensive experience and network, Charlie advises new and expanding businesses on economic development issues and strategies, offering guidance on incentives, tax credits, and zoning regulations.
A Legacy of Leadership & Academia: Charlie's commitment to the legal profession extends beyond his direct client work. He has served as Chairman of the North Carolina Property Tax Commission, offering crucial insight and leadership to state tax policy. He’s also been a special counsel to a United States Congressman and a member of the University of North Carolina Board of Governors, demonstrating his deep engagement with public affairs. Charlie's expertise is further reflected in his role as an instructor at Duke University School of Law, Campbell University School of Law, and the University of Miami School of Law, where he’s taught state and local tax law and municipal finance and administration.
Awards & Recognition: Charlie’s dedication to excellence has earned him numerous accolades, including:
- Fellow, American College of Tax Counsel: Recognized for his outstanding contributions to the field of tax law.
- Best Lawyers in America: Recognized in Tax Law and Commercial Litigation
- Chambers USA: America’s Leading Lawyers for Business, Tax – North Carolina: Consistently ranked among the leading tax lawyers in North Carolina.
- AV® Preeminent™ Peer Review Rated by Martindale-Hubbell: A testament to his exceptional legal skills and client service.
- Citizen Lawyer Award, North Carolina Bar Association (2011): Recognizing his commitment to the legal profession.
- Order of the Long Leaf Pine, Governor of North Carolina (2009, 2012): A prestigious honor recognizing significant contributions to the state.
Education & Credentials:
- Law School: Duke University School of Law, Campbell University School of Law, University of Miami School of Law
- Instructor: New York University School of Law (Municipal Finance and Administration)
- Bar Admissions: North Carolina Bar
- Active Seminar Speaker: Charlie is a frequent seminar speaker, having presented on numerous property tax and state and local tax topics at 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.
Contact Charles Mercer, Jr. today to discuss your state and local tax needs and how his extensive experience can benefit your business or individual situation.
Practice Areas
Education
Professional Affiliations
Awards & Recognition
- Recognized: Administrative / Regulatory Law
- Recognized: Commercial Litigation
- Recognized: Product Liability Litigation - Defendants
- Recognized: Tax Law
- Recognized: Litigation and Controversy - Tax
- Practice Area: Appellate Practice
- Practice Area: Economic Development Law
- Special Focus: State and Local Tax
- Business North Carolina Legal Elite, Tax and Estate Planning (2023)
- Chambers USA: America’s Leading Lawyers for Business, Tax – North Carolina (2020–2023)
- AV® Preeminent™ Peer Review Rated by Martindale-Hubbell
- Fellow, American College of Tax Counsel
- Citizen Lawyer Award, presented by North Carolina Bar Association (2011)
- Order of the Long Leaf Pine, presented by the Governor of North Carolina (2009, 2012)