Crazy motivated seller situation, difficult structuring the deal.

[Account Closed]

So, I've got a seller who has had an ongoing divorce for ~5 years. He has 2 properties that he used to rent out a couple years ago, but quit as the additional income would relinquish his benefits for his children.

The thing is, the sale of these houses would have the same impact. They are adjourning properties, one is way, way over assessed. I'm telling you as a local that the property is worth no more than 75,000 in it's current condition yet it is being assessed for ~$100,000 due to it generating rental income in the last 3 years. Whenever he sells the house, he has been told by legal professionals that he will lose the difference of the assessed value from the sale price. So if it's at $100,000, and he accepts an offer at $60,000, he would be out on $40,000 in support.

He is currently eating the fact that he has to upkeep the property while at the same time pay for the property taxes. He has outstanding mortgages on both properties, so I thought about structuring a sub-to deal as I thought that the mortgage being paid would show as income that he doesn't have, while at the same time he's not the one actually making the payment so that he can receive the benefits, but that won't work as it would show that he isn't actually making the payment, but rather somebody else is.

I really want to allow for this person to benefit from this transaction, but I am struggling to find a method where he could. Maybe something with a trust? I don't know. I want to help him get out of this bizarre situation and the idea of "I can't" is really mentally straining to me. I want to solve it so bad I don't care if I even get income from it. Can anybody brainstorm with me on this one?