In 2009, the Homestead/Farmstead Property Tax Relief from gambling for the Mountain View School District was $214 per approved permanent primary residence. In the district, 2,449 property owners applied for the tax relief. The tax relief was subtracted from the total annual school property on the individual's 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 10 contiguous acres and must be the primary residence of the owner. Farmers can qualify for both the homestead exemption and the farmstead exemption. The Pennsylvania Auditor General found that 48% of property owners applied for tax relief in Susquehanna County. In Susquehanna County, the highest property tax relief in 2009 was awarded to the approved property owners in Blue Ridge School District. 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. This was the second year Chester Upland School District was the top recipient.