Northern Virginia has a new second-most expensive home on the market.

Rivergate, a 10-acre plot along the Potomac River in the Alexandria section of Fairfax County, is being listed for $38 million and marketed as an ideal place for an Amazon.com Inc. (NASDAQ: AMZN) executive. One catch: The luxe estate hasn’t been built yet.

The land, which encompasses four separate lots, is being sold as a construction-ready single parcel with a private gated roadway and cul-de-sac. Listing agent Sherif Abdalla of Compass said the land alone is available for sale at $15 million.

But the plans for the Rivergate might be hard to pass up. They include seven bedrooms, eight bathrooms, four half-baths, a movie theater, library and conservatory, pool house, yoga studio and subterranean sport court.

The site at 7938 E. Boulevard Drive was once owned by George Washington as part of nearby River Farm, which today serves as the headquarters to the American Horticultural Society.

Annapolis-based luxury…