Rare Lot, in North Shirley, you want to buy this house at 135 Forrest Avenue. A park-like property, beautifully updated 3-bed, 1-bath ranch on a generous 0.38-acre lot in the heart of Shirley. At 1,032 sq ft, this home blends modern upgrades with comfort and value, making it ideal for first-time buyers, downsizers, or anyone seeking a move-in-ready Long Island home with exceptionally low taxes. *Property Highlights - Low annual taxes of approximately $6,6200- well below average for Long Island, offering meaningful long-term savings. Bright, airy vaulted-ceiling kitchen with skylights, granite counters, and appliances. Modern Pergo flooring, recessed lighting, and a built-in surround-sound system throughout. Upgraded 200-amp electrical service, tankless water heater, central air/heat, and propane heating & cooking. Smart home integration: Lutron-controlled indoor/outdoor lighting plus security camera system. Large cement driveway with parking for 4+ vehicles. 0.38 acre lot with excellent potential or room to create your dream home. Location benefits. Quiet residential block with quick access to major highways, shopping, and beaches. Served by William Floyd School District. Minutes from parks, the waterfront, and transportation. Lot size and tax savings make this property a strong value play compared to many Long Island homes. This home checks all the boxes: modern systems, smart features, ample space, and low carrying costs. Don't miss the chance to own a move-in-ready property with room to grow.