Discover the pinnacle of luxury, quality, and refinement in this brand-new custom California Coastal waterfront estate. Designed with exceptional craftsmanship and architectural sophistication, this residence embodies the highest standards of elevated coastal living. Soaring 25-foot ceilings create a striking sense of volume and light, while thoughtful conveniences include 42-foot-wide balconies, a commercial-grade elevator, dual laundry rooms, and an expansive 12-car garage. Constructed with uncompromising integrity, the home features full concrete construction, limestone cladding, deep-set pilings, and impact-rated casement and storefront windows. Inside, meticulously curated finishes showcase hand-selected natural stone, bespoke millwork, custom walnut cabinetry, and wide-plank European French oak flooring. The chef's kitchen is appointed with Miele refrigeration, Wolf gas range, Wolf coffee system, Perlick wine column and Perlick clear ice maker, all complemented by honed Taj Mahal quartzite. A sleek linear gas fireplace and infinity glass railing add to the home's refined aesthetic. Engineered for both luxury and longevity, the residence includes a protected deep-water dock, expanded seawall, and resort-style saltwater pool and spa-creating a private waterfront sanctuary. This newly built waterfront home-among the first offered to the public in over a decade in Belleair Beach-offers a rare opportunity along Florida's Gulf Coast. The private residents-only beach lies just one block away, while world-class golf at Belleair Country Club and Pelican Golf Club is less than ten minutes from your door. Dimensions are estimates, buyer to verify.