@IRNMKE3 In appraisal theory, surplus land and excess land are terms used to describe different types of land that may impact the value of a property. Here is the difference between surplus and excess land: 1. Surplus Land: Surplus land refers to land that is not needed for the current or proposed use of a property. This type of land is considered extra or additional to what is required for the main purpose of the property. Surplus land can be valuable if it has development potential for future use or if it can be sold separately for a profit. 2. Excess Land: Excess land, on the other hand, refers to land that is not essential or integral to the main purpose or use of the property. In other words, excess land is land that is not needed for the primary function of the property. Excess land may have limited or no development potential and may not add significant value to the overall property. In summary, surplus land has potential value due to its development opportunities, while excess land may not contribute much to the value of the property because it is not essential to its primary use or purpose.