This type of blog post is the most dangerous — it has very detailed examples with math and diagrams, which lead the reader to think the author is an expert. Even I — someone who used to be a tax lawyer, but focused on federal issues (not state/local) — was second-guessing my expertise when I read the article.

Everything about it sounded wrong to me, but I couldn't imagine someone taking the time to write up such a detailed blog post without either being a state/local tax expert, or consulting with experts prior to writing this.

I hope that the author can learn more about the topic and revise the post, so that more people are not led astray by incorrect theories and examples that are detailed but not accurate at all.