One owner. Never rented. Never depreciated. Located within Kukui?ula's federally designated Opportunity Zone, this home presents a unique opportunity for qualified buyers. Completed in 2020, it has never been placed into a rental pool or depreciated, which may be significant for buyers exploring Opportunity Zone benefits. Buyers should consult their tax advisor regarding eligibility and potential benefits. Ideally situated on one of Kukui?ula's most desirable streets, this single level residence offers convenient access by foot or golf cart to The Club at Kukui?ula, the Tom Weiskopf award winning golf course, and the Shops at Kukui?ula. Direct golf cart access connects to Kukui?ula's landscaped greenbelt, ponds, waterfalls, and pathways throughout the community. The 3 bedroom, 3.5 bathroom home offers approximately 2,760 sqft of interior living space on a 13,553 sqft homesite, larger than many in the Kaulu neighborhood. Property Features: 16 foot wall of Afromosia framed pocketing glass and screened doors that tuck completely away for seamless indoor outdoor living Plantation inspired architecture with ensuite baths & private outdoor garden showers Zoned for vacation rental (VDA) Custom Afromosia cabinetry Taj Mahal quartzite countertops Premium appliances Walk in pantry with dedicated climate control Primary suite with cedar lined walk in closet Standing height semi finished attic with angled pull down ladder and handrail Private pool, covered pavilion, and built in BBQ Central AC, whole house water filtration, instant and solar hot water, and 18 owned - photovoltaic panels Oversized garage with third bay, plumbing and electrical roughed in for future flexibility, subject to County and Kukui?ula approval A rare opportunity to own a meticulously maintained Kukui?ula residence combining thoughtful island architecture, privacy, and an unmatched Kaua?i lifestyle.