It is the most expensive home for sale in America — a four-level, 38,000-square-foot mansion in Bel Air, Calif., with a 270-degree view of mountains, ocean and the Los Angeles skyline.

Developer Bruce Makowsky built it, saying he wanted to create the most luxurious home in the United States.

“I saw the opportunity because people spend so much time on their toys — planes, boats and yachts — but they live in the home 12 hours a day,” Makowsky said in a phone interview. “Home should be the best it can possibly be. A place you never have to want to leave.”

The Bel Air mansion — with a price tag of $250 million — has almost every toy imaginable.

The garage is a $30 million-plus feature of the home. It comes with 12 cars — a limited-edition Pagani, a 1936 Mercedes 540K (that costs $15 million alone), a Bugatti, a Rolls-Royce and a Bentley are just a few in the collection — and its own staff member.

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The listing price includes 2,500 bottles that fill the home’s two wine cellars. The wine cellar on the entry level features gold champagne from Jay Z and Beyoncé’s label. The Armand de Brignac champagne costs $760 a bottle.

The home’s seven-member staff includes a personal chef to help in the three gourmet kitchens. The dining room features $3,500 Roberto Cavalli table settings.

The mansion has 450 speakers, 300 of those outside, which pump sound throughout the home. An AV technician comes with the house for the first two years.

There are 30 seating areas inside and outside, including this VIP area on the first level surrounded by a velvet rope.

The four-lane bowling alley on the first level is one of the many entertaining areas.

If that’s not enough, residents can enjoy one of the 7,000 videos downloaded and ready to play in the James Bond-themed movie theater.

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“When you’re in the house, [there’s] the feeling of ‘it’s amazing.’ My favorite spot is really just the experience of all of it — go bowling, swimming, the office. There’s something for every man, woman or child — the candy wall,” Makowsky said.

In case the views aren’t helping you relax, there’s a massage room complete with a masseuse.

The 130 pieces of art throughout the space were specially curated for the home.

In the event that the future owner must work from home, the state-of-the-art office accommodates all technology needs.

The site TopTenRealEstateDeals.com says the mansion, called “Billionaire,” also has 21 bathrooms, five bars and a 17,000-square-foot deck.

Of course, the mansion comes with a home gym.

Water features surround the house from the pool to the lazy river circling the lower level to the water walls that change color at night. These features are made from the 50 different types of stones inside and outside the house that were shipped in from Italy. The 85-foot pool also houses an 18-foot-wide hydraulic television screen that rises over the pool and costs $2 million.

“Like a mega yacht, we’ve thought of everything,” Makowsky said. “It really touches every sense that makes you feel special.”

For information on the mansion at 924 Bel Air Rd., contact real estate agent Branden Williams at Williams & Williams Estates at 310-776-0737 or brandenwilliams@mac.com.

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