![](data:image/svg+xml;base64,PD94bWwgdmVyc2lvbj0iMS4wIiBlbmNvZGluZz0iVVRGLTgiPz4KPHN2ZyB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciIHhtbG5zOnhsaW5rPSJodHRwOi8vd3d3LnczLm9yZy8xOTk5L3hsaW5rIiB3aWR0aD0iMTQ4Ny41cHQiIGhlaWdodD0iMTkyNXB0IiB2aWV3Qm94PSIwIDAgMTQ4Ny41IDE5MjUiIHZlcnNpb249IjEuMiI+CjxnIGlkPSJzdXJmYWNlNSI+CjwvZz4KPC9zdmc+Cg==)
(2) County of any class in this Commonwealth.
(3) Borough, town or township of any class in this
Commonwealth.
(4) School district of any class in this Commonwealth.
"Taxpayer." An individual required to pay taxes to a taxing
district.
Section 3. Property tax relief.
(a) Property tax relief.--Notwithstanding any other
provision of law, a taxing district shall delay the collection
of a tax imposed on the assessed value of a taxpayer's real
property from January 1, 2020, to December 31, 2020, that would
otherwise be due on or prior to December 31, 2020, until 60 days
after the base rate deadline. This subsection does not apply to
taxing districts that extended the base rate deadline in 2020
prior to the effective date of this act.
(b) Fees and penalties.--A taxing district may waive any fee
or penalty otherwise associated with the late payment of a tax
described under subsection (a).
Section 4. Tax collector office hours exemption.
Notwithstanding any other law, a tax collector is not
required to be present at the tax collector's residence or other
place designated in the tax notice for the purpose of receiving
and receipting for taxes during the last two weeks of the period
or periods during which discounts on taxes are allowed.
Section 5. Expiration.
This act shall expire January 1, 2021.
Section 6. Effective date.
This act shall take effect immediately.
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