In 2010, the Homestead/Farmstead Property Tax Relief from gambling for the West Branch Area School District was not reported to the Commonwealth. The gaming fund provided the district with $282,652.85 for property tax relief. 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. The highest property tax relief in Pennsylvania went to the residents of Chester Upland School District of Delaware County who received $632 per approved homestead. Chester Upland has been the top recipient every year of the program.