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One critical criterion to qualify for extended land use concessions is a long-term continuous attachment to the land, defined as 20 years or more. This enduring connection can be substantiated under specific conditions:

The client currently owns the principal home, and
They have lived in the home for 20 years or more, or
They have lived on the property (including adjoining titles) for 20 years or more.

Examples of Continuous Attachment

Jane’s Story

Jane has resided in and owned her principal home for more than two decades. Her consistent presence in the same residence over such a prolonged period exemplifies the requisite continuous attachment. This enduring relationship with his home seamlessly meets the criteria, securing her eligibility for extended land use concessions.

Trang’s Journey

Trang has lived on her family’s farm property for over 20 years. A decade ago, control of the farm transferred from her father to her. Initially, she resided in a smaller house on the property, but upon assuming control, she moved into the homestead, which is now her principal home. Despite the change in residence, Trang’s continuous attachment to the land is uninterrupted, as she has lived on the property in various capacities for over 20 years. Her steadfast connection to the farm ensures she meets the continuous attachment criterion.

Steve’s Experience

Steve’s life on a single-title property has spanned more than two decades, during which he lived in different houses on the land. Twelve years ago, he transitioned from the old farmhouse to a newly constructed home on the same property. This seamless relocation within the same estate ensures that Steve satisfies the continuous attachment condition. His persistent presence on the property for over 20 years solidifies his eligibility for the land use concessions.

Temporary Absences and Continuous Attachment

The continuous attachment condition remains valid even if the client has had temporary absences from the principal home. Brief departures for travel, health reasons, or other temporary relocations do not disrupt the continuous attachment requirement, provided the primary residence and ownership of the property remain consistent.

Conclusion

Meeting the 20-year continuous attachment condition involves more than just owning a home; it’s about fostering a lasting relationship with the land. Whether through living in the same house, moving between different homes on the same property, or transitioning control of family estates, the enduring connection to the land is key. This steadfast attachment not only meets the criteria for extended land use concessions but also embodies a deep-rooted bond with one’s home and heritage.