As stated in the article you referenced, if you claim to be a land developer you could deduct the tax as an expense, however, there are a few drawbacks.
If audited, you would need to show that you are in fact a developer, generating revenue in more than just one single year (the year you sell the property).
You would need to file a Schedule C since your business is land development. (Or some other business entity)
The gain on the sale of property would no longer be a Capital Gain, rather business income and taxed as such, including Self-Employment tax on the profit if applicable (Schedule C).
Normally, land is held and sold by an individual to produce a capital gain. In this case, taxes paid would only be allowed on that Taxpayer's Schedule A and included in the 10,000 SALT limit. If held long term, the tax on the Capital gain could be 0.
@MikeinSC
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