§9–267.1.

    (a)    (1)    In this section the following words have the meanings indicated.

        (2)    “Dwelling house” has the meaning stated in § 7–208 of this article.

        (3)    “Surviving spouse” has the meaning stated in § 7–208 of this article.

    (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.

    (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)    the amount and duration of the tax credit;

        (2)    additional eligibility requirements for the tax credit;

        (3)    regulations and procedures for the application and uniform processing of requests for the tax credit; and

        (4)    any other provision necessary to carry out the tax credit.