Just to add my $0.02, I just sold a property in Savannah GA and, although I love the area, selling that property was such a relief.

My wife and I do finances for the Small Business Administration Covid relief program, so we have an excellent insider look at the books of many American businesses.

Yet, even in States where there is no such Statute, return of property and rents would be required as equitable relief under the common law legal doctrine of Implied Trusts.  

I helped my tenant sign up for rent relief as they were not able to pay..... 

Basically you’ve given them money.that is interesting   lenders who have borrowers walk away can file a 1099 C debt relief and this becomes ordinary income to the borrower . during the GFC the govmit put a halt to it as they did not want the million people who lost property to also have IRS issues. 

It has worked well for me for over 20 years and put me in great position many times to make moves I otherwise would not have been able to make.As for any temporary mortgage relief, moratoriums or deferments, no matter how many examples you can point to on these temporary reprieves, the under-lying issues still exist.  

It looks like it will happen though.https://www.ncdot.gov/projects...https://www.gastongazette.com/...By Michael Barrett Gazette staff @GazetteMikePosted May 18, 2019 at 10:50 AMUpdated Jun 18, 2019 at 2:23 PM For many Gaston County residents, the relief of knowing that Interstate 85 will be widened soon is tempered by anxiety over what it will be like to live through that growing pain for several years.Officials with the North Carolina Department of Transportation say steps will be taken to minimize congestion that results from the massive construction project, which will span 10 miles from N.C. 273 in Belmont to U.S. 321 in Gastonia.

The name that is on the title is the entity that stands to benefit from any tax relief such as deductions for interest, expenses etc.

If Lessee defaults in the payment of any payment due under the terms of this Agreement, or defaults in any other obligation contained herein, or if such property or any part thereof is seized or levied upon or attempted to be seized or levied upon under any legal process issued against Lessee, or if a debtor's relief proceeding or a bankruptcy, receivership, or insolvency shall be instituted or filed by or against Lessee, or if Lessee shall enter into any arrangement or composition with creditors, this will be considered a breach of this Lease Agreement, which shall automatically terminate it.

He/she could file for alternative relief (rescission, breach, etc.) in the same complaint + lis pendens.