Rare opportunity to own in One Manhattan Square with one of the last remaining 20-year tax abatements available in New York City, resulting in exceptionally low annual real estate taxes. Welcome to Residence 50N, a sun-filled 723-square-foot one-bedroom, one-bathroom residence featuring highly sought-after southern exposure and breathtaking views of the East River and Downtown Brooklyn. Floor-to-ceiling windows flood the home with natural light throughout the day while capturing stunning sunsets and picturesque waterfront scenery. Approximately 10-foot ceilings and a thoughtfully designed open layout create an airy and inviting living space. The gourmet kitchen is appointed with custom cabinetry, imported stone countertops, and a premium Miele appliance package. Wide-plank oak flooring extends throughout the residence, while the spa-inspired bathroom features marble finishes, radiant heated floors, custom wood cabinetry, and designer fixtures. An in-unit washer and dryer complete the home. Developed by Extell and designed by the renowned Meyer Davis Studio, One Manhattan Square offers over 100,000 square feet of world-class indoor and outdoor amenities, including a state-of-the-art fitness center, indoor basketball court, bowling alley, golf simulator, movie theater, indoor pool, spa, co-working lounges, pet spa, children's playroom, and over one acre of beautifully landscaped private gardens. Perfectly positioned along the Lower East Side waterfront, moments from the Seaport District, Financial District, Chinatown, and major transportation, Residence 50N presents a rare opportunity to enjoy luxury waterfront living with exceptional views, abundant sunlight, and remarkable long-term value.