"New home" defined
Ind. Code § 32-27-2-4
in effectSec. 4. (a) As used in this chapter, "new home" means a new dwelling occupied for the first time as a residence after construction.
(b) The term does not include:
(1) a detached garage;
(2) a driveway;
(3) a walkway;
(4) a patio;
(5) a boundary wall;
(6) a retaining wall not necessary for the structural stability of the new home;
(7) landscaping;
(8) a fence;
(9) nonpermanent construction material;
(10) an off-site improvement;
(11) an appurtenant recreational facility;
(12) other similar item; or
(13) a model home.
(c) After June 30, 2023, the term does not include a mobile home, manufactured home, or an industrialized residential structure.
[Pre-2002 Recodification Citation: 32-15-7-4.]
As added by P.L.2-2002, SEC.12. Amended by P.L.137-2023, SEC.6.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/32Fetched: 10/17/2026