(2) “Dwelling” has the meaning stated in § 9-105 of this title.

(3) “9-1-1 specialist” means an employee of a county public safety answering point, or an employee working in a county safety answering point, whose duties and responsibilities include:

(i) receiving and processing 9-1-1 requests for emergency assistance;

(ii) other support functions directly related to 9-1-1 requests for emergency assistance; or

(iii) dispatching law enforcement officers, fire rescue services, emergency medical services, and other public safety services to the scene of an emergency.

(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 9-1-1 specialist if the 9-1-1 specialist is otherwise eligible for the credit authorized under § 9-105 of this title.

(c) For 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 9-1-1 specialists 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.