yes, that's the correct rotation matrix for a tag on the ground.
For a tag on the wall with a center 1m off the ground you can use:
"T_tag_wrt_fixed": [0, 0, -1],
"R_tag_to_fixed": [[0, 0, 1], [1, 0, 0], [0, 1, 0]]
The second video of this docs page walks you through the voxl-vision-hub command line args to help you debug relocalization.