Exempting from property taxation, up to $15,000 of its assessed value, a residence owned by a hearing impaired individual who is 72 years old or older; providing the exemption to a surviving spouse as long as the spouse does not remarry; authorizing the governing body of a county, Baltimore City, or of a municipal corporation to grant refunds for years an individual was authorized but did not receive an exemption; defining "hearing impaired individual"; etc.