Seven years in the making, “The One,” is approaching its list date with a price tag of $500 million; America’s most expensive home ever to hit the market. The home itself spans over 100,000 square feet, occupying four acres of flat land at the top of a mountain. With 18 bedrooms, 25 bathrooms and a 20-car garage, this audacious estate is the pinnacle of residential luxury real estate within the United States.

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Movie Producer turned mega-developer, Nile Niami, announced the undertaking in 2015 and since then has reportedly experienced a landslide of obstacles during the build. Permits, delays and financing have complicated the process and while some of the original plans have been altered, one thing Niami refuses to change is the list price.
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A flurry of attention was sparked by the announcement of the U.S.’ most expensive home back in 2015 and according to reports, Niami feels that the $500 million list price is more justified than ever. Recent six-figure sales and new luxury listings hitting the market have solidified a desire for high-end homes of this magnitude and Niami says he already has interested buyers.

Among the lavish amenities are a nightclub, four swimming pools, a tennis court, multiple game rooms, a theater, gym, library and wine cellar. There are also a pool house and a three-bedroom guest house on the property. The home is exclusively...