IN our state the only one's that are excluded from providing the sellers disclosure is a lender who foreclosed and us New construction builders we just sign the front page and put the permit number we do not have to fill out the entire form. 

The safe harbor is subject to the Ten Year Rule (expected to perform the maintenance more than once every ten years) and the No Betterments Rule which basically excludes large capital improvements that significantly extend the useful life of the property.There is a heck of a lot more to it, but in summary, keep your repair, maintenance, and capital improvement expenses in separate buckets and back each up with appropriate reasoning and documentation.