After nearly five years of construction and neighbor nuisances, the most expensive Upper West Side townhouse is finally hitting the market at a whopping $27.5 million, The Post has learned.

Located at 32 West 76th St., David Luttway and his wife, Dana — the daughter of Nita Lowey, who served as a U.S. Representative for New York from 1989 until 2021 — purchased the four-story brownstone in 2015.

Situated just off Central Park, the residence is made up of six bedrooms and eight bathrooms and spans a massive 10,635 square feet. 

At 22-feet wide, the entire townhouse was rebuilt from the ground up, with construction beginning in 2015.

Pegged “stylishly modern,” amenities include a high-speed elevator, central climate control and smart house systems, a home gym, an indoor basketball court and a wine cellar. 

Dana — who founded Holliswood Development, which specializes in renovating townhomes — told The Post of the challenges that have come with refurbishing a 21-room brownstone. 

“Renovating a townhouse, particularly one with a full suite of sub-grade amenities, is not for the faint of heart! We were fortunate to inherit 14-foot-deep party walls, so we were able to excavate down into a virtual sandbox to create a basketball court and gym without having to underpin,” she said.

But what she thought would be a “quick and easy” build turned out to be anything but. 

“The shoring and design was extremely expensive and extensive, as were delays created by unfounded accusations of disturbances by a neighbor,” Dana added. 

That neighbor happens to be 69-year-old Joseph Bolanos, whom the FBI raided earlier this year for his alleged involvement in the Jan. 6 Capitol riot.

Bolanos’ efforts over the years have led to two stop-work orders, one in September 2015 for lack of excavation notification and failure to monitor vibrations and another in March 2017 for failure to provide overhead protection, according to records from the Department of Buildings. 

“Eventually it all worked out, but the basketball court, recreation room, gym and wine cellar turned out to be the most expensive and time-consuming 2,000 square feet I have ever built,” Dana said. 

Additional features also include the extravagant outdoor space, which holds over 2,600 square feet of “private oasis,” including a garden, two south-facing setback terraces and an expansive roof deck with an outdoor kitchen.

One floor is dedicated to the primary en-suite bedroom and bathroom — which boasts a gas fireplace — flanked by two large dressing rooms, each with adjoining bathrooms. Opposite the master bedroom is a study with a wet bar and bay window overlooking West 76th Street.

The townhouse made a very brief appearance on the market last summer for a hefty $35 million, but it was taken off the market shortly thereafter for Dana’s family to use during the pandemic.

“I have been able to use the home for years and [have had] so much enjoyment here with my family — particularly being able to gather here and have the size and privacy and outdoor space that was so important throughout the pandemic. 

“I can’t wait to see who the next family who gets to enjoy all of this work is!” 

Ian Slater with Compass is co-listing the townhouse with Cathy Taub of Sotheby’s.