The heat is ON: Report of undisclosed gambling parlor leads to state ethics complaint
This site and others have previously reported that NC House candidate Charles Taylor (R) apparently neglected to disclose his ownership of a Sanford commercial building that houses video gambling machines. That news has apparently led to a state ethics complaint being filed by a Lee County voter. (Click here to read the complaint in its entirety.)
Here are some of the highlights from the complaint:
Public servants, and those who seek to be entrusted with the responsibility of
public office, owe a duty to the public to be transparent about their financial
dealings. The public deserves to know whether a politician may be influenced by
their personal interests when carrying out the public’s business.
Unfortunately, Charles Taylor, a candidate for North Carolina House, has
not been honest with the public about his financial interests. As detailed below,
Taylor failed to disclose several financial interests on his 2026 Statement of
Economic Interest (SEI), which he should have known he needed to disclose, in
violation of North Carolina law. See N.C.G.S. §§ 138A-24, 138A-26, and 138A-27.
These interests amount to nearly half a million dollars in undisclosed property.
Taylor failed to disclose: (1) his ownership of a commercial property at 2101
Tramway Road in Sanford, which public reporting indicates may operate a gaming
or sweepstakes operation; (2) his co-ownership of two properties in Greene County;
and (3) his ownership interests in two North Carolina limited liability companies
organized as opportunity-zone investment vehicles.
These omissions are not isolated. Taylor’s 2015 SEI, filed in connection with
his appointment to the North Carolina Mining and Energy Commission (“Fracking
1Commission”) (Ex. B), had similar omissions—including the same failure to disclose
the Greene County properties—establishing a pattern of non-disclosure.
Additionally, Taylor filed his SEI this year after the statutory deadline. Between
the undisclosed properties on the 2015 SEI, the late filing of the 2026 SEI, and the
additional undisclosed properties and businesses in the 2026 SEI, that’s three
strikes for Mr. Taylor. The Commission should hold him accountable. […]
The complaint also sheds some light on the property reportedly housing the video gambling machines:
[…] On December 31, 2025, Taylor purchased and acquired property at 2101
Tramway Road, Sanford, which was recorded in the Lee County Register of Deeds
Book 1852, Page 592, Instrument #08933. (Ex. D.) The seller was Smith Residential
Builder, LLC, signed by member/manager Fred Thomas Smith, III. Id. The property
is identified as Parcel 9641-55-8333-00 (PIN) and comprises Lots 50 through 53 on a
1952 subdivision map. Id.
The Lee County tax records for tax year 2026 identify the property as a
“COMM BLDG” (commercial building) and list the owner as “TAYLOR, CHARLES
MCLAMB,” with 100% ownership. (Ex. C.) Lee County’s records reflects a sale price
of $60,000, roughly 40% below the property’s $99,500 assessed value, and the deed
confirms the December 31, 2025 conveyance to Taylor. (Exs. C, D.)
Because the property was deeded on December 31, 2025, Taylor owned this
property as of the date his 2026 SEI disclosures were required to be current. This
property was not disclosed on the 2026 SEI. (Ex. A.)
Exterior photographs of the 2101 Tramway Road location show a small
single-story commercial building with blue or teal LED strip lighting, clearly legible
“WELCOME” and “OPEN” signs, porch and walkway lighting, and a general
commercial or entertainment appearance. (Ex. Q.) A local Facebook news site titled
The Barbecue Sentinel published posts on March 1, 2026 tying this property to
Taylor and including what are described as images of sweepstakes or skill-game
machines, including Fortune Rabbit, Pure Skill, and Fire Phoenix cabinets, keno
menus, and cash-out signs. (Ex. S) These circumstances warrant further
investigation by the Commission to determine if Taylor is operating gambling
operations at the property. […]
The complaint also IDs some property owned – but not disclosed to state ethics officials – by Taylor in Greene County. And then there were some properties owned by LLCs with reported ties to Taylor:
The two undisclosed LLCs are organized and described in their own filings as
opportunity-zone investment vehicles. Taylor QOF LLC’s annual report identifies
the business as “Opportunity Zone for Hawkins Veteran Properties.” (Ex. I.)
Hawkins-Veterans Way QOZB LLC’s annual report describes “an opportunity zoned
area with empty lot, pottery business and landscaping business.” (Ex. J.) The
acronyms “QOF” (Qualified Opportunity Fund) and “QOZB” (Qualified Opportunity
Zone Business) are terms of art under the federal Opportunity Zone program
created by the 2017 Tax Cuts and Jobs Act, which provides preferential federal tax
treatment—including deferral and potential elimination of capital gains taxes—for
investments in designated economically distressed census tracts. […]
The complaint also raises the question of Taylor possibly taking on undisclosed (but reportable) liabilities in the wake of his real estate transactions:
[…] Taylor answered “No” to the 2026 SEI question asking whether he or any
immediate family member had liabilities of $10,000 or more, excluding the
mortgage on his primary residence. (Ex. A.) That answer requires investigation
because Taylor acquired, or caused his newly formed entities to acquire, multiple
properties in December 2025: 2101 Tramway Road in his own name and the
Hawkins Avenue/Veterans Way parcels through Hawkins-Veterans Way QOZB
LLC. (Exs. D, M.) If any acquisition was financed through a loan, deed of trust,
seller-financing arrangement, private loan, intra-family debt, guaranty, line of
credit, or other liability of $10,000 or more per creditor, it was required to be
disclosed by debtor and type of creditor under N.C.G.S. § 138A-24(a)(2)i and 30 N.C.
Admin. Code 05B .0104. The Commission should therefore obtain closing files,
settlement statements, recorded deeds of trust, loan documents, bank records, and
entity records sufficient to determine whether Respondent’s “No” answer to
Question 5 was false. [..]
Just WHOM your elected officials owe money TO is a pretty important question to help evaluate their behavior in office.
Here is what the complainant seeks from all of this:
Charles Taylor is the GOP nominee for NC House District 51 (Lee and Moore Counties) in the November elections. Early voting starts TOMORROW.
