Certainly small landlords that live in their buildings are in the same situation as their tenants- unless there’s been a mortgage moratorium. Which would include taxes if they have a mortgage.
Many cities have delayed tax payments- but it’s not viable for local and state governments- which are prevented from deficit spending in the US - unlike the Feds - to be able to provide needed services when the Feds are shirking their responsibility- when their revenue is down so much.
The Feds are not meeting their responsibility here.
I think getting this right is a tricky problem in our twisted economic system. Landlords might ask why they should be required to provide their product for free, while the Safeway down the road still gets to charge for food? A more consistent solution would be a safety net which provides furloughed and unemployed people genuine living wage protection, so that they could pay both their grocers and their landlords. (That’s how they’re doing it here – I just paid my May rent – but I’m in one of those evil social democracies.)