Md. Code, Tax-Prop. § 9-221

(a) The Mayor and City Council of Baltimore 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 real property in order to offset in whole or in part increases in the county or municipal corporation income tax revenues resulting from a county income tax rate in excess of 2.6%. (b) The credit granted under this section is available only to the owner–occupied property of a homeowner as defined in § 9–105 of this title if the homeowner has an application for the homestead property tax credit under § 9–105 of this title on file with the Department. (c) The Mayor and City Council of Baltimore or the governing body of a county or municipal corporation may provide by law for: (1) the amount of a property tax credit under this section; and (2) any other provisions necessary to carry out this section.