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Stunning and rare NEW construction available in the exclusive 'Judge's Row" in Pelham Manor, Westchester living with affordable Bronx taxes. This home has been perfectly designed for entertaining as well as retreating from the hustle and bustle of NYC. Your personal sanctuary is only minutes away from Manhattan! With approximately 4600 square feet of opulent living space over two levels, the property offers an open flow floor plan with impeccable design features and quality construction, high-end modern finishes, a spacious patio, inviting front porch, and even allows room for a custom pool. Featuring 9 foot ceilings, a stunning foyer with natural light filled staircase, spacious central entry area that opens to a free flowing great room, living room, dining room, kitchen, and breakfast area with sliding door allowing for a seamless transition to a large deck and private yard. The gourmet chef's kitchen is a true masterpiece, equipped with high-end appliances and featuring an expansive island along with a second floating island, the perfect focal point for both cooking and entertaining with seamless flow into your family room and throughout the first floor. The open layout allows for lavish dinner parties in the formal dining room, which includes a wall-to-wall glass enclosed wine cellar. Along with radiant floor heating throughout the first floor, an elegant powder room, mudroom with small office, and a second lavatory with dog bath/shower complete the main level. The Second floor features a sun filled sitting area. Primary quarters with vaulted ceiling includes a beverage center for your morning espresso, evening cocktail, or midnight snack, as well as a gas fireplace, dual customizable walk in closets, European inspired spa-like bath with soaking tub and double open shower with two toned privacy glass. Three additional en-suite bedrooms with customizable closets. A laundry room with ample storage complete the second floor. The lower level offers the opportunity to craft additional luxurious living space- a recreational area, a home theater, an exercise facility, additional bedroom/office, the possibilities are endless. This home is state of the art in energy efficient HVAC, Lochinvar on demand water heater, spray foam insulation, natural gas, and EV quick charge unit. Other features include heated two car garage with car lift and storage, Andersen series windows, SONOS system and speakers throughout home, and wiring for smart home. Walking distance to the highly coveted Prospect Hill Elementary School and Pelham School District, beautiful Shore Road Waterfront Park, NYAC, Pelham Country Club, downtown Pelham, Metro North Station (just 28 minutes to NYC, a commuter's dream) and easily accessible to major highways. Don't miss the opportunity to customize the final finishes of this luxurious home.