Body fat tape measurement

I sometimes try to measure my BF using the Navy's tape measurement technique. However, what is the correct way to measure around the belly at the navel? Should it be completely loose, having just exhaled? Is there a certain amount of tension to use? I suppose the answer is that it should be measured with no tension and no sucking in, but obviously I'd like to think I'm at a lower body fat than a higher one.
 
I'm at about 37 inches, or 94 cm. My neck is about 15-3/4 inches, give or take 1/4 inch, when I've measured it. I'm about 1/4 inch under 6'. So, I'm about 20% BF according to the calculator.

BTW, how accurate is the tape method? It would seem to me that it must either overestimate BF for people who store all their fat in their bellies or underestimate people who store a considerable amount of their fat below their waists. In some ways, I guess it doesn't matter whether I'm 18% or 22%. Either way, I still have belly fat to lose. Still though, I guess I'd like to know what I am right now, if for no other reason than I'm a statistics nerd who likes numbers.
 
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