"A rare find, this glamorous penthouse duplex sits atop a converted warehouse in the historic waterfront neighborhood of Dumbo. With a deeded parking space next door at 205 Water Street (purchased separately in 2021 for $140,000), and sprawling terraces that enjoy views of the Manhattan skyline and the Manhattan Bridge, this home truly has it all. This penthouse features top-of-the-line finishes throughout and 4 bedrooms and 4 and a half bathrooms spread over 3,016 interior and 2,764 exterior square feet, offering the perfect layout for indoor and outdoor living and entertaining. The elegant modern interior boasts high ceilings, fumed oak herringbone floors, multi-zoned heating and cooling system, and automated electric shades in every room. Upon entering the apartment, you are greeted by an abundance of natural light through two stunning southwestern facing walls of floor-to-ceiling blackened steel casement windows. The 40.5-foot long great room can accommodate a large seating area and a dining table that could easily seat 20. With access to the terrace, the main living level is ideal for entertaining but also for day-to-day living. The open chef s kitchen boasts Aster Cucine cabinetry with blackened hardware, honed La Rochelle Gris marble countertops, and a suite of Gaggenau appliances including a 5-burner cooktop, convection range, 42"" fridge, wine cooler and microwave drawer. All is accentuated by an oversized 12-foot center island and bar with seating for four. The primary bedroom suite is generously scaled and outfitted with a large custom Henry Built closet and a 5-fixture marble clad bathroom with double vanity, a deep soaking tub and walk-in glass-enclosed shower, and a floor-to-ceiling inset medicine cabinet with brass accents. The bedroom opens onto the terrace with views of One World Trade. Off of the main hall is a guest bedroom with en-suite bathroom, a powder room, a vented laundry room, and a pantry. Up one flight of stairs are two additional bedrooms with en-suite bathrooms and another wrap terrace. The bathrooms feature nickel hardware, tundra gray honed marble, oak vanities, and basalt porcelain tiles. Built in 2016, 51 Jay Street was designed by the acclaimed architecture firm ODA. The building has 75 units over 7 floors. Amenities include a full-time doorman, package room, cold storage, a fitness and yoga room, children s playroom, rooftop terrace with grill and fireplace, landscaped courtyard, bike storage, and pet wash. 421a tax abatement expires in 2033. An indoor parking space at 205 Water Street (around the corner from 51 Jay Street) will convey with the unit as well as a storage unit. The common charges for the parking space are $80 per month, and the annual taxes are $794."