In this section: “nonstructural shoreline stabilization measure” means an erosion control measure that: is dominated by tidal wetland vegetation; and is designed to preserve the natural shoreline, minimize erosion, and establish aquatic habitat; and “nonstructural shoreline stabilization measure” includes marsh or other tidal wetland creation or a living shoreline. Subject to paragraph (2) of this subsection, 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 tax credit against the county or municipal corporation property tax imposed on real property on which erosion control structures or devices have been installed or for which erosion control procedures have been implemented that halt or retard erosion of shorelines and deposit of eroded sediments in the waters of the State, including: erection or placement of bulkheads, groins, or other erosion control devices; measures required to stabilize waterside, shorelines, and banks; and measures required to change drainage patterns. Except as provided in paragraph (3) of this subsection, to qualify for the tax credit under this section, the erosion control structures, devices, and procedures specified under paragraph (1) of this subsection shall, with respect to erosion control structures, devices, and procedures implemented after June 30, 2017: meet the standards of a nonstructural shoreline stabilization measure; or meet the standards of a structural shoreline stabilization measure if: the erosion control structure or device is located in an area designated by the Maryland Department of the Environment mapping as appropriate for structural shoreline stabilization measures and not suitable for a living shoreline; and the Maryland Department of the Environment has granted the taxpayer a waiver from the construction of a nonstructural shoreline stabilization measure. The standards specified in paragraph (2) of this subsection do not apply to the implementation of a measure required to change drainage patterns. A county or municipal corporation may provide, by law, for: the amount of a property tax credit under this section; the duration of a property tax credit under this section; subject to subsection (a) of this section, the definition of erosion control structures, devices, and procedures qualifying for the credit; and any other provision necessary to carry out this section.