A school district adopting the resolution may not apply for referendum exceptions or ask voters for a tax increase above the inflation index. A specific timeline for these decisions is publisher each year by the Pennsylvania Department of Education. According to a state report, for the 2011-2012 school year budgets, 247 school districts adopted a resolution certifying that tax rates would not be increased above their index; 250 school districts adopted a preliminary budget. Of the 250 school districts that adopted a preliminary budget, 231 adopted real estate tax rates that exceeded their index. Tax rate increases in the other 19 school districts that adopted a preliminary budget did not exceed the school district's index. Of the districts who sought exceptions 221 used the pension costs exemption and 171 sought a Special Education costs exemption. Only 1 school district sought an exemption for Nonacademic School Construction Project, while 1 sought an exception for Electoral debt for school construction. With the 2011 state education budget, the General Assembly repealed most of the Act 1 tax increase exceptions leaving only special education costs, pension costs and prior voter approved (ballot referendum) debt for construction. The cost of construction projects in the future will go to the voters for approval via ballot referendum. Districts can no longer raise property taxes to cover increasing health insurance costs for employees. The Albert Gallatin Area School Board did not apply for any exceptions to exceed the Act 1 index for the budget in 2009-10 or 2010-2011  In the Spring of 2010, 135 Pennsylvania school boards asked to exceed their adjusted index. Approval was granted to 133 of them and 128 sought an exception for pension costs increases. In 2010, the Homestead/Farmstead Property Tax Relief from gambling for the Albert Gallatin Area School District was $129 per approved permanent primary residence. In the district, 6,380 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 Fayette County, 71% of eligible property owners applied for property tax relief in 2009. In Fayette County, the highest amount of tax relief in 2010, went to Uniontown Area School District at $200. 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.