There's never been a better time to sell properties.
Players have a great deal of flexibility when conducting diplomatic relations with their allies.
We feel the value is in the land, not the improvements.
Your political reputation affects how likely allies are to trust you, and what kind of deals they'll offer at the negotiating table. There's also some emotional response in there, so factions do bear grudges. Just like the real thing.
What I advise clients is, sell, pay the tax and be happy. Don't ask me to find a replacement unless it's land.
A fresh pair of eyes can often find problems.