In 2013, the Homestead/Farmstead Property Tax Relief from gambling for the Gettysburg Area School District was $166 per approved permanent primary residence. In the district, 6,670 property owners applied for the tax relief. In 2009, the Homestead/Farmstead Property Tax Relief from gambling for the Gettysburg Area School District was $167 per approved permanent primary residence. In the district, 6,618 property owners applied for the tax relief. Among Adams County school districts, in 2010, Upper Adams School District received the highest relief allocation at $273. The relief was subtracted from the total annual school property tax bill. Property owners apply for the relief through the county Treasurer's office. Farmers can qualify for a farmstead exemption on building used for agricultural purposes. The farm must be at least and must be the primary residence of the owner. Farmers can qualify for both the homestead exemption and the farmstead exemption. In Adams County, 74% of eligible property owners applied for property tax relief in 2009. Pennsylvania awarded the highest property tax relief to residents of the Chester-Upland School District in Delaware County at $632 per homestead and farmstead in 2010. CUSD has been the top recipient of tax relief each year since the program began. In Adams County, 74.26% of eligible property owners applied for property tax relief in 2009.