I have set up an amendment that will terminate the lease and has a stipulation that they must pay the last months rent, but he is unable to sign it and currently has no POA.

Should I file an amended return for 2020  and deduct depreciation and declare the appropriate portions of the relief funds to that year? 

Truthfully, most appraisers do not usually amend their report (some do) but the reason they don't that is that they have to stand behind that report. 

@Zach Quick Thx for the insightI will get the age on mechanicals and roof Tuesday, which may or may not end up in a amendment.

This suggestion would probably require an amendment to the HOA Declaration.

(More on Florida)In Florida, the Save Our Homes Amendment to the Florida Constitution prevents the assessed value of homestead property from increasing more than 3% per year, or the percent change in the Consumer Price Index, whichever is lower.

I have amended my rental agreement to reflect that I will not be responsible for repairing or replacing washer/dryer in the future. 

I just recently terminated a contract. the contract stated I had 5 days to order an inspection, I got that done on the 5th day, we received the report 2 days later, and based on that I had my agent send over an amendment that same day.

Nevertheless, since they are on the books, we can make amends to immediately solve the problem in a timely manner to keep the loans active.  

first you read bylaws and read minutes of recent shareholder meeting to verify that majority of all owners voted in favor of rental restriction amendment.