1. (a)

   1. (1) In this section the following words have the meanings indicated.
   2. (2) “Dwelling house” has the meaning stated in § 7-208 of this article.
   3. (3) “Surviving spouse” has the meaning stated in § 7-208 of this article.
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 against the county or municipal corporation property tax imposed on the dwelling house of a surviving spouse if the surviving spouse 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 may provide, by law, for:

   1. (1) the amount and duration of the tax credit;
   2. (2) additional eligibility requirements for the tax credit;
   3. (3) regulations and procedures for the application and uniform processing of requests for the tax credit; and
   4. (4) any other provision necessary to carry out the tax credit.

Added by Acts 2026, c. 647, § 1, eff. June 1, 2026.