Exceptional new-construction two-family residence situated on an oversized lot in the heart of Irvington. Thoughtfully designed with modern finishes and functional living spaces, this property offers the perfect blend of style, comfort, and value. Features include 9-foot ceilings, hardwood flooring, European-style windows, designer tile finishes, and abundant natural light throughout. The gourmet kitchen is appointed with quartz countertops, stainless steel appliances, and a spacious center island ideal for everyday living and entertaining. The primary suite offers a walk-in closet and a beautifully designed ensuite bath. The finished lower level provides flexible bonus space suitable for a recreation room, media room, fitness area, home office, or additional living space, and includes a half bath, laundry area, an oversized garage and additional parking. Conveniently located near parks, shopping, dining, major highways, and public transportation with easy access to New York City. A rare opportunity to own a newly built income-producing property with exceptional value. Five-year tax abatement benefit applies.