I have a suggestion that attempts to rectify the problem of towns having more residents than plots. Currently there is no incentive for town owners to set up plots for the players joining the town. (*ahem* Hornemans) So what if we used this simple formula
Upkeep=65*(number of plots)+[5*(residents-total plots--note if this number is negative, it'll just go to 0)*town tax]
Translation: Keep the normal plot upkeep, but add 5 * town tax * the difference between plots and players.
For example, if a town were to have 1000 residents and 800 plots with a tax of 1000, currently the upkeep would equal 800*65, or 52000. My suggestion would be for the upkeep to equal 52000 (normal upkeep) + 5*1000 (tax) *200 (plots - residents).
Is this reasonably clear?