interestingly... on my screen it says
East Ardford (vacant) 30 % 86 % 3060 298 gold 15 gold
Estate Majsuen 30 % 86 % 3060 298 gold 15 gold
so when vacant takes a 50% cut off being vacant... it would take half of the same amount of gold as occupied? or at 100% (1/2 of 347)
now.. i'm not going to chop it up to make up more estates or keep it vacant until taxes...(because it'll be taken back up soon) but just from that screen....