The governing body of a municipal corporation may grant, by law, a local supplement to the Homeowners Property Tax Credit Program provided under § 9–104 of this title. The municipal corporation may not obtain reimbursement under § 9–104(s) of this title for the amount of the local supplement authorized under this section. The municipal corporation shall notify the Department of the enactment of the local supplement and any change in the local supplement in accordance with any guidelines specified by the Department. The municipal corporation is responsible for the administrative duties that relate to the application, determination of eligibility, and payment of a property tax credit under this section. The amount of the local supplement authorized in accordance with subsection (a) of this section shall not exceed the net property tax liability due after providing for any State property tax credit authorized under § 9–104 of this title and any local supplement to the homeowners property tax credit authorized under § 9–215 of this subtitle. Except as provided in paragraph (2) of this subsection, the local supplement authorized in accordance with subsection (a) of this section shall be subject to the provisions of the State Homeowners Property Tax Credit Program provided under § 9–104 of this title. The governing body of a municipal corporation: may alter, by law, the following provisions for purposes of a local supplement granted under this section: the limitation on the assessed value of a dwelling taken into account in determining total real property tax under § 9–104(a)(13) of this title; the percentages and combined income levels specified under § 9–104(h) of this title; and the limitation on combined net worth or combined gross income of the homeowner under § 9–104(j) of this title; and may provide, by law, for limitations on eligibility for a local supplement granted under this section in addition to the requirements for eligibility under § 9–104 of this title. The additional eligibility criteria provided under paragraph (2)(ii) of this subsection may include: criteria limiting eligibility for a local supplement granted under this section to homeowners: who have reached a certain age; who have resided in their dwelling for more than a certain number of years; or whose assessments have increased more than a certain percentage over a certain period of time; any combination of the criteria specified in item (i) of this paragraph; and any additional criteria for eligibility that the governing body of a municipal corporation determines to be necessary or appropriate.