Authorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation to grant, by law, a credit against the county or municipal corporation property tax on real property if use of the real property has been converted from a retail service station to other certain uses; authorizing the State to pay to each county or municipal corporation that grants the property tax credit under the Act 50% of forgone revenue; and applying the Act to all taxable years beginning after June 30, 2026.