@Eli JermanYes, you should hire a tax professional.

If your brother is looking to invest in real estate largely from a tax reduction standpoint they should pay a qualified real estate tax strategist to review their specific situation and what may or may not work for them. 

I am in one of the higher tax brackets and could be saving around 40k~ a year on taxes with this.

Taxes and requirements should be much lower for a LTR

You have to complete Schedule E if you have rentals.You should check if the turbo tax premier version allows the filing of Schedule E.With that said, using a software like Turbo Tax will assume you to understand what is deductible.If you work with a tax professional, you are more likely to have an accurate return.

To markets where you’ll gain long term tax free wealth. 

You’ll pay more for tax prep, more for record keeping, more for financing but what will you get?

Quote from @Mike Hansen: When out of state investing, how does one go about appealing their tax assessment?

They lower taxable income for federal taxes but not for FICA.However, employer contributions made by the S-Corp are not subject to FICA and count as a business expense.Make sure your W-2 correctly reports wages, deferrals, and FICA wages.

I don't know the answers on taxes, but New Jersey is the densest state in America.