RECENTLY REDUCED - Exceptional Value in Lindenwood, Howard Beach Welcome to 158-23 92nd Street, an exceptional custom-built residence where timeless elegance meets modern comfort. Nestled in the highly sought-after Lindenwood section-the newer side of Howard Beach-this beautifully maintained home offers spacious living, quality craftsmanship, modern upgrades, and the added benefit of comparatively low annual property taxes. Designed for both everyday living and effortless entertaining, the sun-filled main level features an open-concept floor plan with expansive living and dining areas, radiant heated floors, and a beautifully appointed eat-in kitchen complete with a granite center island and a built-in fireplace. The upper level serves as a private retreat with three generously sized bedrooms and a spa-inspired bathroom featuring a jetted soaking tub, oversized glass-enclosed shower, dual vanities, and a bidet. The fully finished lower level, with its own private entrance, offers exceptional flexibility for extended living, guests, a home office, or recreation. This level includes a spacious recreation area, an additional bonus room, a walk-in closet, a half bath with dual sinks, and a laundry room with potential for a future kitchenette (subject to local requirements). Recent upgrades include a new HVAC system (2025), new washer, dryer, and dishwasher (2024), and energy-efficient solar panels installed in December 2024 to help reduce utility costs. Step outside and enjoy beautifully designed outdoor living with a welcoming front porch, covered rear patio, a mature fig tree, storage shed, low-maintenance landscaping, and a private driveway accommodating 3-5 vehicles. Move-in ready and ideally located close to shopping, restaurants, parks, schools, public transportation, and major highways, this exceptional home offers the perfect combination of comfort, convenience, and lasting value. Recently reduced to $1,399,000-don't miss this opportunity to make this exceptional home your own in the highly sought-after Lindenwood section, the newer side of Howard Beach. Create lasting memories in a home designed for comfortable living, entertaining, and enjoying life for years to come. Schedule your private showing today!