We have a large ag loan made to a corporation, secured by real estate also owned by the corporation. Corporation consists of family members. One of the borrower's primary residentce is located on this farm. We recently did a loan and refinanced an existing note and mortgage and advanced additional funds to purchase more livestock. New loan is also secured by a mortgage on the farm with the primary residence located it. I say it is HMDA reportable beause of this, the lender is arguing and says not since the property is owned by a corporation. Please help!!

It sounds like you are right. A dwelling secured loan that is satisfied and replaced by a dwelling secured loan is HMDA reportable, regardless whether the dwelling is owned by a person or entity.

FWIW, I have a hard time convincing our Ag lender that his loans are sometimes HMDA reportable too.

Look at page 16 of the GIR under "Enter NA if", page A-6 under 1. Applicability, page A-6 4 B Use code 4. and there are other examples you can find to show that the applicant/borrower does not have to be a natural person.