Sec. 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.