NORFOLK, Virginia — New York Attorney General Letitia James listed a Virginia home 300 miles from her office in New York City as her primary residence in official public documents, The Post can confirm — but neighbors said Wednesday that they’ve never seen her.

The modest three-bedroom, two bathroom house is now home to a woman and her daughter, who moved in just a few months ago, according to people in the neighborhood.

Before that, a “husband and wife” lived in the $240,000 house for about four years, said one neighbor, who has lived near the property for 18 years and asked not to be identified.

“I’ve only met [the new resident] like maybe two or three times. She seemed really nice,” the neighbor added of the new residents. “The last time I saw her was, like, maybe a week or so ago and she was just outside smoking a cigarette and we were talking about her grandkids,” she said.

“It might have been maybe a little bit more than three months that she moved in because it was just before,” the neighbor also said. “It’s definitely not a year.”

The 1,450-square-foot home is at the center of a federal criminal referral for mortgage fraud alleging James “falsified records” to get a more favorable loan rate when she purchased the residence in 2023 with her niece.

Federal Housing Finance Agency (FHFA) Director William Pulte detailed these and other allegations of James playing fast and loose with residency requirements in a letter to Attorney General Pam Bondi and Deputy Attorney General Todd Blanche obtained by The Post.

The referral also accused James, whose salary is $220,000, of misrepresenting the number of apartments for a building she owns in Brooklyn — saying it has four units, when NYC Department of Buildings records say it has five. That’s a key distinction because buildings with four or fewer units quality for mortgages with better terms.

“Ms. James was the sitting Attorney General of New York and is required by law to have her primary residence in the state of New York — even though her mortgage applications list her intent to have the Norfolk, VA, property as her primary home,” the letter stated.

“It appears Ms. James’ property and mortgage-related misrepresentations may have continued to her recent 2023 Norfolk, VA property purchase in order to secure a lower interest rate and more favorable loan terms,” Pulte wrote.

Pulte said this could amount to criminal charges, including wire fraud, mail fraud, bank fraud and false statements to a financial institution, among others.

On Wednesday, James’ office said she bought the Norfolk property with her niece. “Her niece lives in the home as a primary residence and the AG has been clear that she is not using the Virginia home as her primary residence, because she lives in New York,” the statement said.

The statement also lashed out at the Trump administration, saying “Donald Trump’s weaponization of the federal government continues to careen out of control – and now they are using cherry-picked information to attack the Attorney General. We will have more to share on these political attacks, but the AG and our office remain focused on protecting New Yorkers every single day.”

The embattled attorney general dodged reporters’ questions outside her Brooklyn home Wednesday morning.

Asked about the case on Fox News’ “America’s Newsroom” Wednesday, Bondi said her office had only just received the referral. “We haven’t looked at it, of course we’ll be reviewing it. You just told me more than I’ve heard about it so far,” she told anchor Bill Hemmer.

Outside the Norfolk property, a neighbor said his grandmother had lived in the community his entire life but that he had never seen James.

James — who infamously proclaimed “no one is above the law” when accusing President Trump of inflating the value of his properties for financial gain in 2019 — is now embroiled in a scandal involving the Virginia home, as well as her residence in Brooklyn.

James granted power of attorney to Shamice Thompson-Hairston to sign an Aug. 17, 2023, document authorizing the purchase of the Virginia property, for which they secured a $219,780 mortgage, according to legal filings.

The document was witnessed by First Deputy Attorney General Jennifer Levy and a New York state secretary, and notarized.

Pulte’s letter also raises questions about whether James lied about the number of units in a three-story brownstone she owns in Brooklyn.

The NYC Department of Buildings’ certificate of occupancy says the building has five units, but James said on both the deed and mortgage that it only has four.

A dwelling with five or more units can only qualify for commercial loans under federal funding standards, meaning she likely would have gotten a better mortgage rate by representing the home as only containing four.

James’ office said, “The Attorney General has been clear in her financial filings that this is a 4 unit, owner-occupied building. The previous Certificate of Occupancy from January 2001 that lists it as a 5 unit building was filed by the previous owner before the Attorney General owned the home.”

Speaking on MSNBC’s “José Díaz-Balart Reports” Wednesday, Mayor Eric Adams said “It’s up to the investigative bodies to do an unbiased investigation,” calling James “a longtime friend” and wishing her well.

Asked whether he believes the probe is being launched for political reasons, he said James herself should address that, noting that he believed former President Biden’s Justice Department was “politicized,” which Biden acknowledged as well as Trump.

“It’s imperative that our criminal justice agencies do what’s right,” he said.

City Council Speaker and Democratic mayoral candidate Adrienne Adams was more blunt in her assessment of the motivation behind the criminal referral.

“Letitia James has spent her career standing up to powerful interests and fighting for everyday New Yorkers. Now she’s being targeted by a president who abuses the power of the federal government to go after his enemies,” she told The Post.

Conservatives cheered James’ having to “eat her own words” after news of the probe broke, including former political rivals.

Michael Henry, the GOP candidate who sought to unseat James as attorney general in 2022, turned her past statements against her in a statement to The Post.

“No one is above the law. James has not denied the legitimacy of the documents. It should be investigated to the fullest extent of the law,” said Henry, who previously worked in the mortgage industry before becoming an attorney.

“There are clearly some issues here.”

At best, he said “there was something miscommunicated on her behalf numerous times,” noting that even if James had a power of attorney, she should have read all of the documents in the property records — especially since she’s a lawyer and the attorney general.

Henry said the whole affair is “certainly ironic” given that James prosecuted Trump over his business record.