I subdivided a property last year and sold the primary house but retained 100 acres of land. Can I apply any of the tax exclusion to a sale of the remaining land next yr?

It depends. IRS Pub 523 addresses the sale of vacant land. IRS Pub, page 5 states,

 " You can include the sale of vacant land adjacent to the land on which your home sits as part of a sale of your home if ALL of the following are true. 

• You owned and used the vacant land as part of your home.

 • The sale of the vacant land and the sale of your home occurred within 2 years of each other. 

• Both sales either meet the Eligibility Test or qualify for partial tax benefits, as described earlier.

 Also, if your sale of vacant land meets all these requirements, you must treat that sale and the sale of your home as a single transaction for tax purposes, meaning that you may apply the exclusion only once."

 

I suggest talking to a local tax professional for help. 

 

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