PENTHOUSE WITH PANORAMIC WATER VIEWS, SUNSETS & PRIVATE ELEVATOR IN BEL MARE! Experience expansive water views and unforgettable sunsets from this 15TH FLOOR PRIVATE ELEVATOR RESIDENCE in Bel Mare at Riviera Dunes. Positioned high above the Manatee River, the views stretch west toward ANNA MARIA ISLAND AND THE GULF, creating a truly elevated coastal setting. This rarely available PENTHOUSE OPPORTUNITY offers a thoughtfully designed SPLIT FLOORPLAN WITH 3 BEDROOMS PLUS OFFICE/DEN, soaring ceilings, and walls of glass that frame the surrounding water and skyline. THREE PRIVATE BALCONIES provide multiple vantage points, blending indoor and outdoor living. The great room features CUSTOM BUILT-IN CABINETRY and a modern GAS FIREPLACE with STUNNING VEINED BLACK GRANITE SURROUND, creating a refined focal point for both everyday living and entertaining. The GOURMET KITCHEN has been redesigned with a single-level quartz island, SUB-ZERO REFRIGERATION, six-burner gas cooktop, new convection double wall ovens, BOSCH PANELED DISHWASHER, industrial-grade hood, and quartz undermount sink. The open layout allows for seamless entertaining while maintaining uninterrupted views. The PRIMARY SUITE is positioned to capture the waterfront, offering a private retreat with a wet bar, beverage refrigeration, TWO WALK-IN CLOSETS, and a spa-style bath with soaking tub and walk-in shower. An adjacent flex space opens to a private balcony. Two additional guest suites provide comfort and privacy with ideal separation. A standout feature is the PRIVATE TWO-CAR GARAGE, along with an additional UNDER-BUILDING PARKING SPACE-an uncommon and highly desirable combination in this community. Additional enhancements include Hunter Douglas energy-efficient shades, UV/heat-control window film, extensive crown molding, South American hardwood flooring, travertine flooring, THREE TRANE VARIABLE-SPEED HVAC SYSTEMS (2021), Halo air purification system, Rheem water heater (2023), and whole-house Pelican water filtration with reverse osmosis. Residents of BEL MARE enjoy a RESORT-STYLE LIFESTYLE with multiple pools, fitness center, theater, billiards, social rooms, guest suites, and access to tennis and pickleball courts. Located adjacent to the RIVIERA DUNES MARINA, residents enjoy deep-water boating access to the Gulf. Ownership also includes access to the private BEACH CLUB, featuring a lap pool, resort-style pool, putting green, pickleball, bocce, volleyball, and social gathering spaces, along with a fitness center, classes, and on-site cafe. Located in PALMETTO, this property offers strong value compared to similar waterfront residences in Sarasota, St. Petersburg, and Tampa, while remaining close to beaches, dining, arts, golf, and SRQ, TPA, AND PIE AIRPORTS. This is a rare opportunity to own a WELL-APPOINTED PENTHOUSE WITH EXPANSIVE WATER VIEWS, FUNCTIONAL LAYOUT, AND RESORT-LEVEL AMENITIES along Florida's Gulf Coast.