40 Oceana Drive W Ph2e PENTHOUSE RESIDENCE AT OCEANA CONDOMINIUM & CLUB! Welcome to luxury waterfront living in this beautifully appointed 3-bedroom, 2-bath PENTHOUSE residence offering approximately 1, 200 sq. ft. of elegant living space. Located on the 11th-floor penthouse level (not the top floor), the apartment features beautiful open city views. The residence is in excellent condition and features a custom-designed kitchen with crystal detailing, granite countertops, and premium appliances, including a Sub-Zero refrigerator. The spacious living room is highlighted by stunning genuine onyx flooring, creating a sophisticated and luxurious atmosphere. Additional features include Italian cherry wood finishes, hardwood floors in the bedrooms, custom-made closets, generous walk-in closets, designer bathrooms, a Jacuzzi tub, rainfall shower, and a brand-new washer and dryer. Oceana is one of South Brooklyn's premier gated waterfront communities, offering 24/7 security and exceptional resort-style amenities, including indoor and outdoor swimming pools, a fitness center, dry and steam saunas, clubhouse, beautifully landscaped grounds, and access to the Brighton Beach waterfront. Parking is available for rent from Day 1. Annual Real Estate Taxes: $10, 681. Primary Residence Tax Benefit: If the apartment is used as the owner's primary residence and the owner qualifies, the NYC Condo/Co-op Tax Abatement Program may provide a 17.5% property tax abatement, subject to NYC eligibility requirements. STAR Program: Eligible owners who use the apartment as their primary residence may also qualify for the STAR property tax benefit, subject to New York State eligibility requirements. A rare opportunity to own a PENTHOUSE residence and enjoy luxury, security, and resort-style living at Oceana!