In this section the following words have the meanings indicated. “Dwelling house” has the meaning stated in § 7–208 of this article. “Surviving spouse” has the meaning stated in § 7–208 of this article. 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 against the county or municipal corporation property tax imposed on the dwelling house of a surviving spouse if the surviving spouse is ineligible for the property tax exemption under § 7–208 of this article. The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for: the amount and duration of the tax credit; additional eligibility requirements for the tax credit; regulations and procedures for the application and uniform processing of requests for the tax credit; and any other provision necessary to carry out the tax credit.