Yes that is true. For a refinance, the appropriate comps are existing properties (resales) active and sold. In the event of a foreclosure on a refinanced property, the lender would want to know what the resale market value is at time of refinance to assess the collateral risk of the loan.
When choosing comps, one chooses similar properties. Although you live in a new home subdivision, you home is not considered new anymore since it has already been purchased and occupied. Therefore if/when exposed to the open market, it is a resale, thus similar properties would also be resales, not new built or new construction.