Unfunded mandates; delay of implementation. Allows a county, city, or town, in its discretion, to delay implementing an unfunded mandate until the next fiscal year after the fiscal year in which any unfunded mandate became effective. The locality shall do so by ordinance that states with specificity the unfunded mandate that the locality seeks to delay implementing and the date on which the unfunded mandate shall become effective after the delay. The bill defines "unfunded mandate" as an act that imposes on a locality the responsibility of providing funding for new programs or increased levels of service under existing programs and for which the Commonwealth does not provide sufficient funding to cover the required costs of such new programs or increased services, whether by appropriation or other means.