A rare offering at The Kent: one of only two three-bedroom residences in the entire building with soaring 14-foot ceilings - perched on the 27th floor, the highest non-penthouse tier, with open views and brilliant light from every single room. High above Third Avenue, Residence 27C occupies one of The Kent's premium floors, where the ceilings rise to a dramatic 14 feet - a scale found almost nowhere else in the building. With northern, southern, and eastern exposures and nothing but open sky in every direction - no brick-wall views here - the home is flooded with light from sunrise to sunset, framed by massive floor-to-ceiling windows that make every room feel like a gallery. A 421-a tax abatement runs through 2039, with current real estate taxes of just $254 per month. On a home of this caliber, you are effectively paying no property taxes - a savings worth hundreds of thousands of dollars over the life of the abatement, and increasingly rare as abated buildings vanish from the market. Enter through a private foyer into an impressive corner Living and Dining Room, where the 14-foot ceilings and walls of glass create a sense of volume and drama no photograph captures. Finishes are exactly what you'd expect from Extell's collaboration with Beyer Blinder Belle and Alexandra Champalimaud: custom millwork, brushed oak flooring, an ivory high-gloss kitchen with metal-mesh accented glass cabinetry, integrated Miele appliances, Sub-Zero wine storage, and Dornbracht fittings. All three bedrooms share the same soaring ceiling height, each with its own ensuite bath. The oversized Primary Suite offers a large walk-in closet and a marble bath with Bianco Dolomiti accents, Axor fittings, and accessories by Patricia Urquiola. A full-size vented washer/dryer completes the home. Residences at The Kent are complemented by three levels of curated indoor and outdoor amenities: • Grand Lobby with concierge desk and 24-hour attended lobby • “The Drawing Room” Lobby Lounge with fireplace and bar • 55-foot indoor heated swimming pool • Private state-of-the-art Fitness Center with men's and women's Finnish saunas • “The Sound Lounge” by Kravitz Design, envisioned by Lenny Kravitz • Camp Kent children's playroom designed by Williams New York • Outdoor children's play area and landscaped courtyard garden by West 8 • “The Garden Salon” residents' lounge with fireplace, billiards table, and catering kitchen • Stroller valet, lobby cold storage, canine spa, and bike room