Transferring the project ownership of a blocked project might be an unexpected burden to the transferee so we would like to avoid that at all costs. The simplest and fastest solution is to simply subscribe to the minimum paid plan on a monthly basis and then do the project ownership transfer normally (the other person would still have to accept clicking on an link sent to them via email).
On exceptional occasions we have an alternative plan that will take much longer, which is that both you and the transferee send an email to support@taiga.io explicitly requesting the project ownership transfer for one or more projects where both of you are already members. That will trigger a manual action on our side but you might have to wait a several days.