How should a mobile home park be reported if mobile homes are not taken just the pads? I have always thought of this as non-farm non-residential but I am not sure if that is correct.

I have been pondering this and going back to the Call Report instructions. This is not raw land, there are improvements (sewer, septic, electric, water, pads, etc.) There also usually at least some equipment sheds, if not an office, etc.

I would code as non-farm non-residential. It is not raw land and not a loan for development of land.

Now that these are reportable under HMDA should these still be reported as small business loans?