We present to you an opportunity of a lifetime at Salisbury Beach Near the Seabrook Beach line. Commonwealth Ave is the most desirable and number one requested location at Salisbury Beach. You will be enjoying all the benefits of the most northern part of Salisbury Beach while connecting directly to the southern part of Seabrook Beach. Seabrook, NH tax rate is $15.09 per thousand while the Salisbury tax rate is only $10.08. You certainly can understand the difference and the benefits of owning in Salisbury Beach. This offer includes a buildable lot directly across from the oceanfront and only steps to Beach Access #12, providing easy and direct access to the beachfront. In addition, included is the entire set of building plans approved by the Town of Salisbury Building Inspector, Planning Board, Zoning Board, Conservation Comm., as well as MassDEP. Once you have built this spectacular home, you will have approximately 3,470 square feet of living space, which includes four bedrooms, four bathrooms, third level open concept kitchen, dining and living room, all providing ocean views. This unique home has a rooftop sunroom, rooftop deck, elevator, east facing decks, four car parking on ground level under your home. When building your new home, follow the plan for an exquisite interior and exterior finish. Lot will be cleared and prepped for construction. Architect will be available to discuss plans with buyer. Land and building plans with all approvals offered at $1,100,000.