Spinnaker Bay Penthouse 802 | Harbor East | Unmatched Luxury | Unrivaled Value. Seller is offering an exceptional $57,000 closing credit, creating a financial benefit designed to approximate the five-year value of Baltimore's phased new-construction-style tax incentive based on the residence's current property taxes. Credit may be applied toward closing costs. Experience true penthouse living in this one-of-a-kind 3-bedroom, 3.5-bath residence spanning more than 5,000 square feet across two dramatic levels. Perched atop Spinnaker Bay with no shared walls, this remarkable home offers the privacy and scale of a standalone residence with the convenience of one of Harbor East's most coveted addresses. Step directly from your private elevator into a marble foyer showcasing a custom stainless-steel staircase and sweeping views of the Inner Harbor and city skyline. The main level features expansive open-concept living and dining spaces, plus a chef's kitchen with Sub-Zero and Wolf appliances, maple cabinetry, and an oversized island-ideal for grand-scale entertaining. Enjoy al fresco dining on your private terrace or movie nights in the dedicated home theater. Upstairs, the primary suite is a private retreat with panoramic water views, a gas fireplace, sitting area, custom walnut closets, and a spa-inspired bath featuring a jetted tub, rain shower, and color-changing ambient lighting. Two additional ensuite bedrooms, a raised home office, and designer lighting throughout complete the interior. Outdoor living continues with a garden-level terrace and lighted pergola, creating another exceptional space for relaxing or entertaining. Additional highlights include whole-home Lutron lighting (phone app-controlled), 8-zone audio, three secure garage spaces, and a private storage room. Live steps from restaurants, shopping, the waterfront promenade, and the lifestyle that makes Harbor East one of Baltimore's premier destinations. With more than 5,000 square feet, extraordinary privacy, multiple outdoor spaces, three garage spaces, and a $57,000 seller-funded buyer incentive, Penthouse 802 offers a rare combination of luxury, scale, and value in Harbor East.