2 1 . ▁In ▁ 2 0 0 9 , ▁the ▁Hom est ead / F arm st ead ▁Property ▁Tax ▁Rel ief ▁from ▁g amb ling ▁for ▁the ▁Area ▁School ▁District ▁was ▁also ▁$ 2 2 4 ▁per ▁approved ▁permanent ▁primary ▁residence . ▁In ▁the ▁district , ▁ 5 , 2 8 8 ▁property ▁own ers ▁applied ▁for ▁the ▁tax ▁relief . ▁In ▁Lawrence ▁County , ▁the ▁highest ▁tax ▁relief ▁goes ▁to ▁New ▁Castle ▁Area ▁School ▁District ▁which ▁was ▁set ▁at ▁$ 2 2 4 . ▁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 0 . ▁Ch ester - U pl and ▁School ▁District ▁has ▁consist ently ▁been ▁the ▁top ▁recip ient ▁since ▁the ▁programs ▁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 ▁residence ▁of ▁the ▁owner . ▁Farm ers ▁can ▁qual ify ▁for ▁both ▁the ▁hom est ead ▁exem ption ▁and ▁the ▁farm st ead ▁exem ption . ▁In ▁Lawrence ▁County , ▁just ▁ 5