The governing body of Queen Anne’s County and the governing body of a municipal corporation in Queen Anne’s County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on property that is not used for a commercial purpose and is owned by: the Ingleside Community Group; the Lions Club of Kent Island, Maryland, Inc.; the Price Community Club, Incorporated; the Ruthsburg Community Club, Incorporated; the Sudlersville Community Betterment Club, Incorporated; the Templeville Community Association, Incorporated; the William T. Roe Memorial Range; or the Kent Island Volunteer Fire Department, Incorporated. The governing body of Queen Anne’s County shall grant a property tax credit under this section against the county property tax imposed on real property that is: owned by the Maryland Jaycees, Incorporated; and used as the principal office of the organization. The governing body of Queen Anne’s County may grant, by law, a property tax credit under this section against the county property tax imposed on real property that is: owned by the Wildfowl Trust of North America, Inc.; and used solely for: the maintenance of a natural area for public use; a sanctuary for wildlife; the environmental education of the public; scientific research in ornithology; or the general management of wildlife. The governing body of Queen Anne’s County may grant, by law, a property tax credit under this section against the county property tax imposed on real property owned by a business that: makes significant real property improvements in the county, including construction, reconstruction, rehabilitation, or expansion of a nonresidential structure; and employs at least 12 new additional full–time employees. In each year following the year in which the nonresidential real property improvements are completed and assessed, a tax credit granted under this subsection may not exceed: 80% of the amount of the county property tax imposed on the increased assessment in the first taxable year; 60% of the amount of the county property tax imposed on the increased assessment in the second taxable year; 40% of the amount of the county property tax imposed on the increased assessment in the third taxable year; 20% of the amount of the county property tax imposed on the increased assessment in the fourth taxable year; and 0% of the amount of the county property tax imposed on the increased assessment in the fifth taxable year and all taxable years after the fifth taxable year. The governing body of Queen Anne’s County may further define, fix, or limit the amount, terms, scope, and duration of any credit authorized under this subsection. The governing body of Queen Anne’s County may grant, by law, a property tax credit under this subsection against the county property tax imposed on real property that is owned by a foster parent of a child. The governing body of Queen Anne’s County may provide, by law, for: eligibility criteria for the tax credit under this subsection; the amount and duration of the tax credit under this subsection; regulations and procedures for the application and uniform processing of requests for the tax credit; and any other provision necessary to carry out the credit under this subsection.