In 2010, the Homestead/Farmstead Property Tax Relief from gambling for the Dover Area School District was $170 per approved permanent primary residence. In the district, 7,481 property owners applied for the tax relief. In 2009, the district's property tax relief amount was set at $175 to 7,307 approved homestead owners. In 2010 within York County, the highest amount went to York City School District set at $495 per approved homestead. The property 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. 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. Chester-Upland School District was given $632 in 2009. This was the second year they were the top recipient.