 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 Chester Upland School District was the top recipient.Additionally, the Pennsylvania Property Tax/Rent Rebate program is provided for low income Pennsylvanians aged 65 and older; widows and widowers aged 50 and older; and people with disabilities age 18 and older.