Borrower took out a 18 month loan secured by a tractor to receive cash to build a barn on a different parcel of land from his current dwelling. Is this loan not HMDA reportable?

I would say not reportable. There is no dwelling involved.

No, it's not reportable. Any attempt to classify the loan as 'home improvement' would fail as it wouldn't be improving the land on which the dwelling sits.

that's what I was thinking as the barn is not on the same parcel of land as the dwelling. Thank you