It does not sound like you have had him for very long, when we first start tying them we do just that, tie him low (chest level) leave just enough slack so his head will rest in a natural position if he is standing and if was to go down he wont hang him self.
We will tie them for about 1/2 hour to an hour and just do chores around them, muck out the pen, get their feed ready, fill their water up. Just let them see you and know your not going to hurt them. Once they stop fighting the rope, flopping around or just acting stupid, we will start scratching with a rake, the plastic forked ones work real well.
Once they settle down for that we ease them into the brush, it takes time. After we get to where we can handle them with the brush we start rinsing daily, they don't like it at first but it sure helps calm them down, the day to day working with them and handling them is key. You are fighting their fight or flight instinct, once they get past that it becomes easier. A steer project is a long one, little steps each day, as long as your making progress you are winning the war.
I did forget to we keep them in a small pen at first, so they are around people and activity, they know who feeds them and it does not take long for them to associate you with good things. We started with range calves right off the cow, we selected calves that did not try and stand their ground but they were never handled prior to us sorting through them. They all tamed down.