The rental property business is actually quite lucrative. More millionaries have come from real estate oriented businesses than from any other line of work. Just think about that for a moment. Getting started can be tough, but a couple years down the road can be very nice.
Don't fault him for doing this because of the fact he owns multiple income properties. Think of it has him paying MORE attention since he doesn't own just one home like the majority. When you pay high taxes on several properties the difference adds up very quickly.
It'* not the way I would protest taxes, but it is a clever idea. Instead, I fight our income property taxes with the State Tax Tribunal. Much more effective (and civil).