We pay real estate taxes direct to the borough not the landlord. Can that count towards the eligible of non-payroll costs?

Good question.  The CARES Act just specifies that the lease agreement must be in place before 2/15/2020 and lease payments as specified under the agreement be counted as rent.  Therefore if you lease agreement includes the real estate taxes as part of the rent, then it may qualify.  Discuss this with your bank to determine how they would see this.