A Rare Find in Upper Ditmars 4906 21st Ave, East Elmhurst This is not your average home for the area. Newly constructed and fully detached, this single-family residence offers over 3,300 sq ft of luxury living in one of Queens most desirable neighborhoods. What truly sets it apart? Ultra-low taxes just $5,226 annually nearly unheard of for a property of this size and caliber. From the moment you walk in, youre greeted by a stunning glass wine cellar entry and an open layout flooded with natural light. The designer kitchen is equipped with Wolf and Subzero appliances, quartz countertops, pot filler, warming drawer, and Cove dishwasher with water softener. Additional highlights include porcelain floors, Mitsubishi heating/cooling, Sonos surround sound, Pella windows, gas fireplace, and coffered ceiling in the primary suite. Enjoy spa-inspired bathrooms with LED mirrors featuring dimmers, clocks, defoggers, USB outlets, and built-in cosmetic lighting. A finished basement with private entrance, full laundry room, attic space, and custom closets add convenience and versatility. Step outside to your private 12x32 heated saltwater pool with waterfall, surrounded by professional landscaping and outdoor lighting a true backyard oasis. Close to Ditmars Blvd, shopping, parks, schools, and transit. Zoned R4. This is a rare, turnkey opportunity that blends elevated design with unbeatable value.