1. (a) In this section, “dwelling” has the meaning stated in § 9-105 of this title.
2. (b) The Mayor and City Council of Baltimore City or 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 the dwelling of a surviving spouse of a fallen service member, if the surviving spouse has not remarried and is ineligible for the property tax exemption under § 7-208 of this article.

3. (c) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation:

   1. (1) shall define, by law, who is a fallen service member; and

   2. (2) may provide, by law, for:

      1. (i) the amount and duration of the tax credit;
      2. (ii) additional eligibility criteria for the tax credit under this section;
      3. (iii) regulations and procedures for the application and uniform processing of requests for the tax credit; and
      4. (iv) any other provision necessary to carry out the tax credit under this section.

Added by Acts 2022, c. 165, § 1, eff. June 1, 2022.