In 2009, the Homestead/Farmstead Property Tax Relief from gambling for the Harrisburg City School District was $446 per approved permanent primary residence. In the district, 5,280 property owners applied for the tax relief. This was the highest tax relief in Dauphin County in 2009. The tax 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 Dauphin County, 68.71% 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.