In this section the following words have the meanings indicated: Dwelling has the meaning stated in Section 9-105, Tax - Property Article, Annotated Code of Maryland. Public safety officer means: a firefighter, an emergency medical technician, a correctional officer, a police officer, public safety dispatcher, or a deputy sheriff employed full-time by a public safety agency of Prince George's County Government; or a volunteer firefighter or volunteer emergency medical technician for the Prince George's County Fire/EMS Department who is eligible under the length of service award program. a public safety officer employed full-time, predominantly, in Prince George's County by a bi-county agency, which includes Maryland-National Capital Park and Planning Commission (MNCPPC). The annual property tax credit is authorized by Section 9-260 of the Tax - Property Article, Annotated Code of Maryland. The amount of the annual property tax credit under this Section shall not exceed $2,500.00 against the annual county property tax imposed on a dwelling located in Prince George's County, Maryland that is owned by a public safety officer provided that: the dwelling is the domicile or primary residence of the public safety officer and that public safety officer currently and continually lives in said dwelling; and the tax credit does not exceed the amount of county property tax imposed on the dwelling, in which case, the credit shall equal the amount of the county property tax. Application for the tax credit established herein shall be made under oath on an application provided by the Director of Finance no later than October 1 of the fiscal year in which the credit is being sought. The application shall provide a legal description of the property and such other information or documentation as the Director may require in order to determine whether the applicant can qualify for the tax credit. The public safety officer shall remain eligible for the annual property tax credit under this Section provided they continue to remain employed full-time as a public safety officer in Prince George's County, Maryland and that public safety officer currently and continually lives in said dwelling. The credit is applicable for fiscal years July 1, 2024 and thereafter. The Director of Finance shall provide an annual report to the County Council on or before December 31st of each year for the previous fiscal year on the property tax credit for the dwellings that are the domicile or primary residence of the public safety officers located in Prince George's County, Maryland and are owned by the public safety officers, to include: the number of applications received; and the number of applications denied; and the number of tax credits approved; and the location by Councilmanic district of the number of applications received, denied and the amount of tax credit approved.