in 2012, solanco school district approved homestead residents received $79. the amount of property tax relief each school district receives is announced by the pde in may each year. it is dependent on the amount of tax revenue collected on the casino slots in the previous year. in the district, 7,266 property owners applied for the tax relief. in lancaster county, the highest tax relief went to lancaster school district which was set at $425. 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 2012. chester-upland school district has consistently been the top recipient since the program's 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.