(a) In this section, 'dwelling' has the meaning stated in § 9–105 of this title. (b) The governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on a dwelling located in the county or municipal corporation that is owned by a public safety officer if the public safety officer is otherwise eligible for the credit authorized under § 9–105 of this title. (c) The governing body of a county or a municipal corporation: (1) shall define, by law, 'public safety officer' for purposes of eligibility for the credit under this section; and (2) may establish, by law: (i) the amount of the credit under this section; (ii) the duration of the credit; (iii) additional eligibility requirements for public safety officers to qualify for the credit; (iv) procedures for the application and uniform processing of requests for the credit; and (v) any other provisions necessary to carry out this section.
Maryland Legal Code