This two-family home in the sought-after Dunes section of Arverne by the Sea offers a fantastic opportunity to embrace the beach lifestyle, complete with rental income potential and the added benefit of a NYC tax abatement. Situated just steps from the beach and boardwalk, this end-unit property features two separate living spaces, perfect for multi-generational living or collect rent to offset your overhead. The owner's unit is a spacious, comfortable duplex with three bedrooms, two full and a half bath, sliders to a privacy fenced backyard and the convenience of a garage and driveway. It's the perfect spot to relax and unwind after a day at the beach. The upper apartment offers an open-concept living area flooded with natural light, with stunning views of the beach and the Atlantic Ocean. It features two bedrooms, including a generous primary suite that boasts beautiful ocean views and newly installed flooring. The real highlight, however, is the expansive rooftop deck, offering panoramic views and a versatile bonus space that could be used as a den, third bedroom, home office, craft room, or workout space. Ideally located with easy access to the YMCA, shops, and houses of worship, transportation options include the A train, express Manhattan bus, and the Rockaway Ferry across Jamaica Bay. With some vision and energy, this could be your dream beachside retreat, offering the perfect blend of comfort, income potential, and a location that can't be beat!