Penalties are accruing from 2015.I strongly suggest to have a conversation with your CPA.

Just my accrued property tax bill is about $150k.  

I have no income, and I am accruing student loans.

These accrue to me anyway and not to the owner.I will be searching for government rent assistance programs.

@David HulitWill the loan be paid immediately and interest start to accrue?

The State ordinance states that residents can defend against eviction in an unlawful detainer if their rent debt accrued during and because of the COVID-19 pandemic continues to remain unpaid “because of a substantial reduction in household income or substantial increases in expenses.”Under Oakland’s ordinance, even if residents can’t pay rent due from now until May 31 for months or years into the future, they still can’t be evicted for non-payment of that back rent if their non-payment is due to the COVID-19 pandemic.Unlawful detainer cases have already been suspended statewide until May state-wide.Comments?

First, continue to pay on time with rent due on the 1st and late fees accruing after the 5th as per their lease.Second option was to pass on April's rent and to add $100/mo. to their rent starting May 01 until the balance is paid. 

hi guys, I analysed the spreadsheet, and could'nt get the solution to the numbers for the cash outlay and equity accrued.

There is a $99 annual fee if you don't accrue $99 in interest on the loan that year but it is waived if you pay at least that much in interest over the year.  

Even in NYS it is just a moratorium on evictions...rent is still accruing, late payments and fees are still growing.