In this section the following words have the meanings indicated. “Eligible county” means Allegany County and Garrett County. “Eligible dwelling” means newly constructed residential real property: that has not been previously occupied since its construction; for which the building permit for construction was issued on or after June 1, 2024; and occupied by the purchaser of the dwelling as the purchaser’s principal residence. The governing body of an eligible county or a municipal corporation located in an eligible county may grant, by law, a property tax credit against the property tax imposed on an eligible dwelling if the eligible dwelling is constructed or equipped with: a sprinkler system installed in accordance with Title 9, Subtitle 2 of the Public Safety Article or local law; an on–site sewage disposal system installed in accordance with Title 9 of the Environment Article or local law; or fixed broadband Internet access service connectivity. The credit allowed under this section: may not exceed $10,000; and may be claimed in the taxable year that the property qualifies for the credit and the 4 taxable years following the taxable year in which the property qualifies for the credit. The governing body of an eligible county or a municipal corporation located in an eligible county that grants a property tax credit under this section may provide, by law, for: subject to the limitation under subsection (c)(1) of this section, the amount of the credit; additional eligibility criteria for the 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 under this section.