▁p ension ▁costs ▁increases . ▁ ▁Property ▁tax ▁relief ▁ ▁In ▁ 2 0 1 2 , ▁Sol an co ▁School ▁District ▁approved ▁hom est ead ▁residents ▁received ▁$ 7 9 . ▁The ▁amount ▁of ▁property ▁tax ▁relief ▁each ▁school ▁district ▁receives ▁is ▁announced ▁by ▁the ▁P DE ▁in ▁May ▁each ▁year . ▁It ▁is ▁dependent ▁on ▁the ▁amount ▁of ▁tax ▁re venue ▁collected ▁on ▁the ▁cas ino ▁sl ots ▁in ▁the ▁previous ▁year . ▁In ▁the ▁district , ▁ 7 , 2 6 6 ▁property ▁own ers ▁applied ▁for ▁the ▁tax ▁relief . ▁In ▁Lanc aster ▁County , ▁the ▁highest ▁tax ▁relief ▁went ▁to ▁Lanc aster ▁School ▁District ▁which ▁was ▁set ▁at ▁$ 4 2 5 . ▁The ▁highest ▁property ▁tax ▁relief , ▁among ▁Pennsylvania ▁school ▁districts , ▁went ▁to ▁the ▁hom est ead s ▁of ▁Ch ester ▁U pl and ▁School ▁District ▁of ▁Del aware ▁County ▁which ▁received ▁$ 6 3 2 ▁per ▁approved ▁hom est ead ▁in ▁ 2 0 1 2 . ▁Ch ester - U pl and ▁School ▁District ▁has ▁consist ently ▁been ▁the ▁top ▁recip ient ▁since ▁the ▁program ' s ▁in ception . ▁The ▁relief ▁was ▁subtract ed ▁from ▁the ▁total ▁annual ▁school ▁property ▁tax ▁bill . ▁Property ▁own ers ▁apply ▁for ▁the ▁relief ▁through ▁the ▁county ▁Tre as urer ' s ▁office . ▁Farm ers ▁can ▁qual ify ▁for ▁a ▁farm st ead ▁exem ption ▁on ▁building ▁used ▁for ▁agricult ural ▁purposes . ▁The ▁farm ▁must ▁be ▁at ▁least ▁ ▁and ▁must ▁be ▁the ▁primary