**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 basement with truly impressive possibilities. 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, and hardwood flooring throughout the first floor. 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 of this property is the expansive basement, featuring approximately 11-foot ceilings and an impressive amount of open, usable space. The possibilities are extensive, offering room for recreation, hobbies, a home office, fitness, storage, creative pursuits, or whatever best suits your lifestyle. **This is a space that has to be seen in person to fully appreciate just how special it is. ** With its spacious main level, hardwood floors, natural light, updated systems, and extraordinary basement, this Wheatley Heights home offers a unique combination of comfort, functionality, and potential. Come see the possibilities for yourself.