In 2010, the Homestead/Farmstead Property Tax Relief from gambling for the Cornell School District was $160 per approved permanent primary residence. In the district, 1,891 property owners applied for the tax relief. The relief was subtracted from the total annual school property tax bill. The highest property tax relief in Allegheny County was given to McKeesport Area School District at $316 per household. In Pennsylvania, the highest property tax relief was given to approved homes in Chester-Upland School District in Delaware County at $632. 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 Allegheny County, 60% of eligible property owners applied for property tax relief in 2009.