Introducing 109 Gower St: a stunning 2023-built semi-attached two-family home in the sought-after Manor Heights neighborhood. This modern residence masterfully blends luxury finishes with a flexible dual-living layout, featuring 6 bedrooms and 5 bathrooms across two mirrored primary levels and a full walk-out basement. Step inside to discover premium upgrades including wide-plank oak hardwood floors, 9-foot ceilings, and energy-efficient Pella windows. Each main floor offers an open-concept living/dining area, a contemporary kitchen with quartz countertops and stainless appliances, a full bathroom, two bedrooms, and a master suite. The fully finished basement provides expansive additional living space, a ¾ bath, laundry, and direct yard access. Exterior highlights include an elegant stucco and stone facade, a 3-4 car concrete driveway, and a detached rear garage. Perfectly positioned between Victory Blvd and North Gannon Ave, the home offers immediate access to the Staten Island Expressway (I-278) for effortless commuting and shopping. Ideal for: Multigenerational families, owner-occupants seeking rental income, or buyers desiring move-in-ready new construction with premium quality and exceptional potential.