I have written all of my congressional representatives about these poorly thought-out provisions of the CARES Act (and I'm happy to share a draft of that letter with anyone who wants to do the same), and NARPM, the NAA, and other organizations are actively lobbying for improvements in the legislation. 

Pay for any improvements.

Ps: I am sorry about my broke English, I am not american but I am trying hard to improve this.

This way they can still make money for a couple of years while you improve the property.

I said, great, here is my opportunity to improve the unit and get market rent.

Of course providing improvements to the property is another way to justify the increase although you are not required to give a reason.”

I picked that area several years ago, because they're really doing a lot to improve the town.

Improve kitchen?

Again, you can’t be forced to sell , your other option is a cash buyer without an aversion to riskAs @jonathan Greene provided, you can use the pretty standard “distressed sale” verbiage telling the buyer that you have no intention of making any improvements or alterations to the property, and you aren’t even going to do the customary tasks sellers normally do for a transaction — you asked how not to have any liability for this transaction.

In my opinion, the appraiser will appreciate a detailed list of improvements.