In 2009, the Homestead/Farmstead Property Tax Relief from gambling for the Peters Township School District was $123 per approved permanent primary residence. In the district, 5,925 property owners applied for the tax relief. Washington School District received $407 which was the highest property tax relief allotted in Washington County for 2009. 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 73% of property owners applied for tax relief in Washington County. 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 the Chester-Upland School District was the top recipient.