Proc. 2000-37, 2000-2 C.B. 308.Notice 2020-23 states that the coronavirus-related relief provided in earlier notices generally applies to all taxpayers with a tax return filing deadline or payment due date between April 1 and July 15.

I assume you're talking about estimated tax payments.  

From a 1031 perspective you are a different tax payer though. and Joint Tenants assumes a 50% ownership. 

They should and that burden will be spread over the entire tax-paying populace.Gary

If we were to go to the Individual Tenants situation and really look into their history, I have a feeling that there would be a very high percentage, maybe 90% that would have been able to take Unemployment and get the Stimulus if they actually got paid legally.A friend of mine that was one of these Undocumented workers said that there is a long road ahead but if you truly loved America, you do it.When he was Undocumented, his got a Federal Taxpayer Identification Number (TIN) and operated throught that, paying Taxes.

or better said "investors" "city/state taxpayers" We as investors help the pay for the cities & state taxes.

More on CARES Act The CARES Act is a retroactive amendment to the bonus depreciation rules, which should allow taxpayers to claim 100% bonus depreciation for “qualified improvement property.” 

It doesn't abate property tax payments, insurance payments, maintenance contract payments, maintenance costs, and doesn't replace income lost that housing providers rely on for their own living. 

Let's continue reading:...Notwithstanding the preceding sentence, any tax (not described in the first sentence of this subsection) which is paid or accrued by the taxpayer in connection with an acquisition or disposition of property shall be treated as part of the cost of the acquired property...Don't you think that this is the description of the initial rehab on a rental?

The tax law disallows passive losses to be deducted unless there is passive income (small 25k exception for certain taxpayers) For this to work, you have to be nonpassive with respect to your rentals, and rise to the level of material participation.