Md. Code, Tax - Property § 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.