Nothing is exempt from taxes. You can use a personal exclusion of up to $250,000 (or $500,000 if married filing jointly) on your personal home. If your gain is already more than that, there is no point trying to extend the exclusion to cover the land. You report the land sales as taxable capital gains in 2022 and 2023. If your gain on the house is less than your exclusion limit, then you can extend the exclusion to cover land that was sold off the property if the sale occurred 2 years or less (730 days) before the sale of the main home. So the exclusion could be extended to the 2023 sale but maybe not the 2022 sale.
Add more details if you want a more specific calculation.
[Added, I got the order wrong.]
Since the house was sold in 2022, the acreage sold in 2023 can be included, but the acreage sold in 2024 can only be included in the exclusion calculation if the sale was 730 day or less after the sale of the house (closing date). And if you go over the exclusion limit with the 2022 or 2023 sale, there is no point in adding the 2024 sale and that would be taxable regardless of the exclusion.
