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Introducing a brand new 2023 custom waterfront masterpiece overlooking St. Andrews Bay and located directly on Magnolia Beach Bayou in Panama City Beach. Offering 50 feet of water frontage with Gulf access for skiffs, pontoons, jet skis, shallow hull boats, kayaks and paddleboards, this extraordinary residence combines architectural sophistication with the ultimate coastal lifestyle. With no HOA and short term rentals allowed, this is a rare opportunity to own unrestricted luxury on the water. Built to 12' finished floor elevation to meet Bay County's current waterfront construction standards, this 3,419 square foot custom home was thoughtfully designed for both elegance and durability. High impact hurricane windows and doors with custom stained wood interiors withstand hurricane force winds while framing panoramic water views from nearly every room. A grand architectural staircase leads to double entry doors set within a private alcove, creating a stunning arrival experience. The white stucco exterior with modern brown accents is complemented by custom gutters, a stained concrete driveway with culvert, and expansive parking. Custom wood garage doors open to an oversized garage featuring a lifetime warrantied epoxy floor coating and a removable handicap accessible ramp. Inside, 10 foot ceilings span the entire first floor, creating one expansive open living space where you are immediately greeted by breathtaking water views the moment you step inside. Soaring ceilings and expansive 12 foot impact sliding glass doors open the main living area to panoramic bay vistas. The open concept design seamlessly connects the living room, dining area, and chef's kitchen, creating a true entertainer's dream. The kitchen showcases two impressive 8'x4' quartz islands with apron sink, hidden seating and storage, high end gold fixtures, floating custom shelving, custom cabinetry, and a six burner gas range beneath a dramatic cast stone hood. A pot filler adds both convenience and elegance. The butler's pantry is a showpiece of its own, featuring two refrigerators, two freezers, built in microwave, custom cabinetry and floating shelves. Floor to ceiling exterior cabinetry with a rolling library ladder provides both beauty and function. A mudroom with custom cabinetry, utility sink and storage, along with a private office behind antique sliding doors, complete the thoughtfully designed first level. A custom cast stone fireplace with gas stub offers future flexibility. An elevator shaft has been built in for convenient second floor access. The primary suite occupies its own private wing and captures expansive water views through three double doors leading to a 13'x30' private deck. The spa inspired bath features a sunset soaking tub overlooking the bay, an oversized walk in shower tiled to the ceiling with dual niches and custom glass, separate vanities with custom cabinetry, a dedicated makeup station, and a private water closet. The custom his and hers walk in closet includes built in drawers, a custom island with quartz countertop, and direct access to the laundry area. Upstairs, two additional bedrooms each offer full en suite baths and spacious 10'x4' walk in closets with custom shelving extending to the ceiling. There is also a separate upstairs living area measuring 27.5' x 10.7', providing additional entertaining space, media flexibility, or a private retreat for guests. Outdoor living is equally exceptional. The stained 13.5'x30' front porch and expansive rear decks embrace the waterfront setting. A custom dock with boat lift, aluminum ladder, and seawall provide effortless access to the bay. Boat to dinner with ease and return home to protected waters on Magnolia Beach Bayou. A fenced backyard space adds functionality while maintaining unobstructed views. Additional features include a Rinnai tankless water heater for continuous on demand hot water and a quiet no thru traffic location. This is more than a home it is a statement.