Dreaming of luxury lakefront living? Here is your rare opportunity to own a stunning, brand-new construction waterfront home on Big Island Pond in low-tax Atkinson, NH featuring spectacular Western exposure for breathtaking sunset views plus another water view to the North! Perfectly situated in a highly desirable, quiet no-wake zone, this year-round Colonial retreat offers 125 feet of exclusively owned water frontage. Whether you are boating from your private dock, swimming, or winding down on the large custom deck to watch the sun set directly over the water, this property delivers the ultimate lake lifestyle paired with the financial benefits of New Hampshire's favorable tax climate. Spanning nearly 4,000 square feet of meticulously planned living space across three levels, this 3-bedroom, 4-bathroom masterpiece showcases an abundance of high-end finishes. The second floor features a luxurious primary bedroom suite with vaulted ceilings and a massive wardrobe area flexible enough for double walk-in closets, a nursery, or a private office. The spa-like primary bath boasts a large, double "L"-shaped vanity with a dedicated makeup station, a private water closet, and an oversized 2-person walk-in shower. The upper level is rounded out by a spacious guest bedroom with its own en-suite bath and a highly convenient second-floor laundry room. The finished walk-out lower level includes its own full bath and a private exterior entry, making it an ideal setup that could easily serve as an Accessory Dwelling Unit (ADU) / in-law apartment, media room, or guest suite. Built with premium longevity in mind, the property comes equipped with a whole-house generator, central A/C, a paved driveway, lawn irrigation, and interior fire sprinklers. Construction is well underway, with an estimated completion date of September 30, 2026. Act quickly—there is still time to customize the interior finishes and colors to match your taste before the sun sets on this incredible opportunity!