(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 under this section against the county or municipal corporation property tax imposed on the dwelling of a surviving spouse of a fallen service member, if the surviving spouse has not remarried and 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:

(1) shall define, by law, who is a fallen service member; and

(2) may provide, by law, for:

(i) the amount and duration of the tax credit;

(ii) additional eligibility criteria for the tax credit under this section;

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

(iv) any other provision necessary to carry out the tax credit under this section.