For 2009-10 school budget, the board did not apply for exceptions to exceed the Index. 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 2014, the Board approved property owners to receive a calculated tax relief of $120.26 for Clearfield County property owners and $120.31 for Indiana County property owners. In 2011, the Homestead/Farmstead Property Tax Relief from gambling for Harmony Area School District was not reported to the state. The district received $80,709.91 for property 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 Clearfield County, 70.82% 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 $631 per approved homestead. This was the fifth year they were 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. The income limit is $35,000 for homeowners. The maximum rebate for both homeowners and renters is $650. Applicants can exclude one-half (1/2) of their Social Security income, consequently, individuals with income much more than $35,000 still qualify for a rebate. Individuals must apply annually for the rebate. This rebate can be taken in addition to Homestead/Farmstead Property Tax Relief. Property taxes in Pennsylvania are relatively high on a national scale. According to the Tax Foundation, Pennsylvania ranked 11th in the U.S. in 2008 in terms of property taxes paid as a percentage of home value (1.34%) and 12th in the country in terms of property taxes as a percentage of income (3.55%). According to Pennsylvania Department of Education enrollment reports, there are less than 372 students enrolled in K-12 in 2009–10 school year at Harmony Area School District. There were 33 students in the Class of 2009. The district's class of 2010 had 31 students.