(a) (1) In this section the following words have the meanings indicated.
(2) “Dwelling” has the meaning stated in § 9–105 of this title.
(3) “Public safety officer” means:
(i) a firefighter, an emergency medical technician, a correctional officer, a police officer, or a deputy sheriff employed full time by a public safety agency in the county or municipal corporation where the individual resides;
(ii) a volunteer firefighter or a volunteer emergency medical technician for a public safety agency in the county or municipal corporation where the individual resides;
(iii) a park police officer employed full time by the Maryland–National Capital Park and Planning Commission who resides in Montgomery County or Prince George’s County; or
(iv) a police officer employed full time by the Washington Suburban Sanitary Commission who resides in Montgomery County or Prince George’s County.
(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.
(c) In any taxable year, the credit under this section may not exceed the lesser of:
(1) $2,500 per dwelling; or
(2) the amount of property tax imposed on the dwelling.
(d) The governing body of a county or a municipal corporation may establish, by law:
(1) subject to subsection (c) of this section, the amount of the credit under this section;
(2) the duration of the credit;
(3) additional eligibility requirements for public safety officers to qualify for the credit;
(4) procedures for the application and uniform processing of requests for the credit; and
(5) any other provisions necessary to carry out this section.