Brand new luxurious home located in the desirable Heavenly Valley area of South Lake Tahoe overlooking multiple Forest Service owned lots. This three thousand four hundred twenty-one square foot custom home features four bedrooms, four and a half bathrooms, and a two-car garage and sits on a sunny eleven thousand six hundred seventeen square foot lot with panoramic mountain views and filtered views of Lake Tahoe. The location offers easy access to Heavenly Ski Resort, Stateline, and the lake, making it ideal for both year-round living and vacation use. The spacious upstairs living area is designed to take full advantage of the views and includes tall ceilings, brushed white oak hardwood flooring, and a beautiful contemporary gas fireplace. An Andersen folding door fully opens the living room to the back deck, creating seamless indoor-outdoor living and framing the surrounding mountain scenery and filtered lake views. From the back deck, stairs lead to an expansive rooftop deck offering 360-degree mountain views and stunning views of Lake Tahoe. The kitchen is finished with custom knotty alder cabinetry, granite and quartz countertops, and high-end Thermador appliances including a built-in forty-eight inch refrigerator and a forty-eight inch dual-oven gas range. Additional features include two dishwashers, a built-in microwave, and generous counter space making it well suited for entertaining and larger gatherings. The primary suite is located on the main living level and includes a private balcony with filtered lake views, a spacious walk-in closet, and a spa-like bathroom with a freestanding soaking tub overlooking the mountains, dual-sink vanity, and a stunning custom tile shower. Additionally, there is an office/flex space on the main level that offers a light and bright space to set up a home office. Downstairs are three additional guest bedrooms including a junior primary suite with its own en-suite bathroom. The other two bedrooms share a Jack-and-Jill bathroom finished with custom tile and modern fixtures. The laundry room features built-in cabinetry and a utility sink for added convenience. The first floor boasts a large game room with a gas fireplace, wet bar, and a full bathroom. This flexible space could easily function as a theater room or second family room or even be converted into a fifth bedroom. This exceptional new home offers a rare combination of quality construction; expansive living space;and panoramic mountain and lake views in one of South Lake Tahoe's most desirable locations.