In 2010, the Homestead/Farmstead Property Tax Relief from gambling for the Wallingford-Swarthmore School District was $330 per approved permanent primary residence. In the district, 5,576 property owners applied for the 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. In Delaware County, 66% of eligible property owners applied for property tax relief in 2009. 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. This was the third year they were the top recipient.