1. (a) In this section, “dwelling” has the meaning stated in § 9-105 of this title.
2. (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.

3. (c) The governing body of a county or a municipal corporation:

   1. (1) shall define, by law, “public safety officer” for purposes of eligibility for the credit under this section; and

   2. (2) may establish, by law:

      1. (i) the amount of the credit under this section;
      2. (ii) the duration of the credit;
      3. (iii) additional eligibility requirements for public safety officers to qualify for the credit;
      4. (iv) procedures for the application and uniform processing of requests for the credit; and
      5. (v) any other provisions necessary to carry out this section.

Added by Acts 2017, c. 686, § 1, eff. June 1, 2017. Amended by Acts 2018, c. 654, § 1, eff. June 1, 2018; Acts 2019, c. 164, § 1, eff. June 1, 2019; Acts 2019, c. 239, § 1, eff. June 1, 2019; Acts 2019, c. 240, § 1, eff. June 1, 2019; Acts 2023, c. 559, § 1, eff. June 1, 2023.