**142 N 27th Street, Wheatley Heights, NY 11798** Welcome to this well-maintained 3-bedroom, 1-bathroom home offering comfortable living spaces, thoughtful updates, and an exceptional **fully finished, modern new-construction basement** that truly sets this property apart. The main level features an inviting open kitchen, a spacious living room with high ceilings, and two skylights that fill the space with natural light. Hardwood flooring runs throughout the first floor, creating a warm and cohesive feel. Many of the home's updates were completed in 2019. Additional features include central air conditioning, baseboard heating, a 2017 oil tank, a roof approximately 10+ years old, and a 200-amp electrical service with a 50-amp subpanel. A **new boiler and hot water heater were installed in 2026**. The true standout is the home's **expansive, fully finished modern basement**, featuring impressive **approximately 11-foot ceilings** and a beautiful new-construction feel. This exceptional lower level includes a **full kitchen, full bathroom, and two huge bedrooms**, along with generous open living space. With its size, ceiling height, modern finishes, and thoughtful layout, the basement offers incredible flexibility for recreation, a home office, fitness area, hobbies, storage, creative pursuits, and more. **This is a space that truly has to be seen in person to appreciate its size, quality, and possibilities.** With its spacious main level, hardwood floors, abundant natural light, updated systems, and extraordinary finished basement, this Wheatley Heights home offers a unique combination of **comfort, functionality, modern updates, and exceptional space**. **Come see everything this special property has to offer!**