138-35 39th Avenue 5L Unit 5L at Flushing Commons is a bright, north-facing 2-bedroom, 2-bathroom condo offering a true walk-in closet, oversized bathrooms, and floor-to-ceiling windows - rare features in a Flushing condo at this price. The 5th-floor unit overlooks a landscaped terrace with a dedicated dog run in this pet friendly building. Soundproofed construction keeps the buzz of Flushing Main Street firmly outside. Amenities include 24-hour concierge, residents' lounge, fitness center, private dining area, and garage parking. This Flushing condo carries a 421A tax abatement through 2032 for just $830.98 in annual property taxes. It is one of the lowest carrying costs in Queens. A rare opportunity for investors, young professionals seeking city living without Manhattan prices, and retirees who value a walkable, transit-rich neighborhood. Steps from the 7 train and LIRR (Midtown Manhattan under 30 minutes), and just 10-20 minutes to LaGuardia Airport. Surrounded by the largest Chinatown in the US, Citi Field, Arthur Ashe Stadium (US Open), and the upcoming Etihad Park (future home of New York City FC). Unmatched access to green spaces including Flushing Meadows Corona Park, Queens Botanical Garden, and Kissena Park - Flushing, Queens at its best.