Relates to commercial eviction and foreclosure protections, residential eviction and foreclosure protections and open meetings; establishes a COVID-19 emergency rental assistance program (Part A); relates to commercial eviction proceedings (Subpart A); relates to commercial foreclosure proceedings (Subpart B); relates to tax sales (Subpart C); establishes hardship declarations for owners of commercial real property (Subpart D)(Part B); relates to residential eviction proceedings (Subpart A); relates to residential foreclosure proceedings (Subpart B); relates to tax sales (Subpart C); establishes hardship declarations for owners of residential real property (Subpart D)(Part C); extends the prohibition on the eviction of residential tenants who have suffered financial hardship during the COVID-19 covered period through January 15, 2022, and relates to factors to be considered by the court in determining whether a residential tenant or lawful occupant of rental property suffered a financial hardship during the COVID-19 covered period (Part D); authorizes political subdivisions to permit any public body to hold meetings remotely and without in-person access during the COVID-19 state disaster emergency (Part E).