I would like to start by saying that I do not think extenuating circumstance policy should exist at all. If it is bound to stay, there should be a time frame for filing. For example, I had guests who knew their flight was cancelled three weeks ago. However, they said they would travel anyway and chose to keep my calendar blocked for mid may. Way after our shelter in place was extended. Now they don't want to travel anymore and get full refund. This was the only reservation blocking the entire month smack in the middle not letting me take a month to month reservation. Of course I could have cancelled them but I kept my responsibility to them as a host. Just like hosts are required to decide if they are keeping all reservations by mid may, guests should have let's say a three days from the day they learn about extenuating circumstances to claim them for refund purposes. This should not be a total free for all at the expense of hosts.