Exceptional opportunity in the heart of Maspeth to own a legal two-family home with tremendous versatility and income-producing potential. This uniquely designed property features a spacious, fully finished basement and will be delivered completely vacant, making it ideal for owner-occupants, multi-generational living, or savvy investors seeking strong rental income. The first-floor apartment offers 5 well-appointed rooms, including 2 bedrooms, while the second-floor features a generous 6-room layout with 3 bedrooms and a dedicated home office. A striking spiral staircase provides direct access between the main and lower levels, creating a desirable duplex-style living arrangement with additional flexibility. Each apartment is equipped with its own separate heating system and hot water unit, ensuring independent climate control and convenience for occupants. The fully finished basement offers valuable bonus space that can accommodate a variety of lifestyle needs. Adding to the property's appeal are remarkably low annual taxes of just $5,700 for the 2026/2027 tax year, helping to maximize affordability and investment returns. Perfectly situated on a quiet residential block, this home enjoys convenient access to public transportation, shopping, restaurants, schools, parks, and all the amenities that make Maspeth one of Queens' most desirable neighborhoods. Move right in, customize to your taste, or capitalize on its excellent investment potential-this is an opportunity not to be missed.