§ 9-219

# (a)

The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on rental dwellings of owners who provide reduced rents for any tenant who:

# (1)

is at least 65 years old;

# (2)

has been found permanently and totally disabled and has qualified for benefits under:

(i) the Social Security Act;

(ii) the Railroad Retirement Act;

(iii) any federal act for service members; or

(iv) any federal retirement system; or

# (3)

has been found permanently and totally disabled by a county health officer or the Baltimore City Commissioner of Health.

# (b)

The county or municipal corporation may provide, by law, for:

# (1)

the specific requirements for eligibility for a tax credit authorized under this section;

# (2)

additional limitations on eligibility for the credit;

# (3)

the amount and duration of the credit; and

# (4)

any other provision appropriate to implement the credit.