We have a loan that is secured with 262 acres of land/1 acre with a house/barn. The land used to be farmland–tax returns show $21,000 in income from farm. This is a refinance. We believe this is HMDA reportable because it is a dwelling secured loan refinanced with a dwelling secure loan. We just don’t know what call code to use. The appraisal identifies almost 70% of the land as woods/tillable (26%). Do we call code this as 1b Farmland?