In 2011, the Homestead/Farmstead Property Tax Relief from gambling for the Wyoming Valley West School District was $145 per approved permanent primary residence. In the district, 10,785 property owners applied for the tax relief. In 2011 within Luzerne County, the highest reported amount went to Wilkes-Barre Area School District set at $211 per approved homestead. The property tax relief was subtracted from the total annual school property tax bill for each property. 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. Pennsylvania awarded the highest property tax relief to residents of the Chester-Upland School District in Delaware County at $641 per homestead and farmstead in 2010. CUSD was given $632 in 2009. This was the third year they were the top recipient.