I am a little confused about the highest and best use of the 2.00 acre tract of land I am appraising. If the land is currently vacant and available for development, then is the HBU for single family? Zoning allows for single family. The land appraisal form ask if the HBU is the present use. Wouldn't the HBU of most vacant land be to develop. If the HBU is to develop, then would I make other on the form and explain. Please shed some light on this situation.