If you search this forum you'll find a number of threads that speak to buildings that were formerly used as dwellings being used for other purposes, ie: dental offices, etc.
GIR p29 States a refi is any dwelling -secure loan that replaces and satisfies another dwelling secured loan to the same borrower.
GIR p28 defines Dwelling as any residential structure.
If the building is not going to be used as a residential structure, you do not have a refinance under HMDA.
By that I mean, if the building (house) is used to store farm equipment but not for someone to live in, you do not have a refi.