In 2012, Panther Valley School District approved homestead residents received $210. In 2012, property tax relief for 3,505 approved residents of Panther Valley School District. In Carbon County, the highest tax relief went to Lehighton Area School District and Weatherly Area School District which was set at $243. The highest property tax relief, among Pennsylvania school districts, went to the homesteads of Chester Upland School District of Delaware County which received $632 per approved homestead in 2010. Chester-Upland School District has consistently been the top recipient since the programs inception. 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 several Pennsylvania counties less than 50% of eligible property owners applied for property tax relief in 2009.