A rare and truly exceptional opportunity in the heart of downtown Portsmouth - a luxury residence plus a 2nd residence and 2 commercial units offered in its entirety. Built in 2008, this meticulously-maintained property combines modern construction and amenities with interior style and an unbeatable location. The main level includes two ground-level storefronts with prime State Street frontage, each currently leased to established tenants into 2026, as well as a main entrance to the residential units. Floor 2 offers a spacious 3-bedroom, 4-bath garden-style apartment featuring an open floor plan, gas fireplaces, hardwood floors and three en suite bedrooms. Floors 3 and 4 are home to a stunning 2-story penthouse residence offering 4 bedrooms and 6 bathrooms, including 4 en suite bedrooms a 5th en suite office/guest room. The open-concept main living area includes a chef's kitchen, casual and formal dining spaces, office, mudroom and warm, wide-pine floors. Expansive decks are on all three residential levels - all oriented toward the sunlit, south-facing and quiet Court Street side. Additional features include direct access to each residential unit from the garage or lobby via secure elevator; 4 deeded garage parking spaces plus additional garage storage; and a lower level with elevator access, fitness room and storage room. The Property is ready for condominium conversion, presenting a one-of-a-kind opportunity in Portsmouth's most sought-after downtown location.