Independent Review · Updated June 2026

3 Ton 13 SEER 96% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

High-efficiency gas furnace and AC combo delivering 96% heating and 13 SEER cooling at solid value

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3 Ton 13 SEER 96% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
$3109
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This Goodman system is ideal for homeowners in moderate climates seeking a reliable, efficient split system without premium pricing. The 96% AFUE furnace paired with 13 SEER cooling makes it excellent for mixed-weather regions where both heating and cooling get heavy use.

Review

The Goodman ACiQ 3 ton split system represents the practical middle ground in residential HVAC. At $3,109, it positions itself between stripped-down budget equipment and premium variable-capacity systems. This downflow configuration works well in attics or crawlspaces, making it a contractor favorite for retrofits and new construction alike. The combination of 60,000 BTU heating and 36,000 BTU cooling capacity handles most single-family homes in moderate climates effectively.

Efficiency numbers tell the real story here. The furnace delivers 96% AFUE, meaning 96 cents of every dollar spent on gas becomes usable heat. The AC side manages 13 SEER with Energy Star certification, which is respectable for single-stage cooling. Variable-speed blower technology adapts to actual heating and cooling demand, avoiding the constant on-off cycling that wastes energy. Two-stage burner heating in the furnace modulates output for better partial-load performance on mild days.

Pros & Cons

Pros

  • 96% AFUE furnace efficiency means lower heating bills year-round, roughly 4% better than standard 92% units
  • 13 SEER cooling is Energy Star certified, delivering solid AC efficiency for a 3 ton system at this price point
  • Variable-speed ECM blower motor optimizes airflow automatically, reducing energy waste during partial-load operation
  • Two-stage burner on furnace allows modulated heating for better comfort and efficiency in cold weather
  • PVC exhaust compatibility simplifies installation in many residential applications
  • 10-year warranty with online registration provides solid coverage for parts and labor peace of mind

Cons

  • Single-stage compressor in the AC unit means less efficiency than two-stage alternatives during partial cooling loads
  • 74 dB noise level is noticeably louder than premium systems, important if the condenser is near bedrooms or patios
  • SEER 13 falls below newer SEER2 standards, making direct comparisons with newer units difficult for informed buyers
  • R454B refrigerant requires technicians certified in low-GWP handling, limiting service options in some areas

Who Should Buy

Best For

Homeowners in transition zones with meaningful heating seasons and moderate summer cooling demands will see the best ROI from this system. Budget-conscious contractors installing systems in rental properties or first-time buyer homes appreciate the balance of performance and affordability.

Consider Alternatives If

Buyers in hot climates prioritizing AC performance or those wanting the latest SEER2 efficiency ratings should evaluate higher-tier units instead.

3 Ton 13 SEER 96% AFUE 60,000 BTU Goodman Gas Furn
$3109
Buy at HVACDirect →

Installation

This downflow system requires adequate clearance above the unit, roughly 30 inches tall by 17.5 inches wide by 21 inches deep. PVC exhaust piping simplifies installation compared to older metal flue requirements. Line sets use standard 3/8 inch liquid and 7/8 inch suction sizing with 3/8 inch insulation thickness. Electrical demand sits at 115V single-phase with a 19.1 to 30 amp breaker range, manageable on most existing home electrical service.

Warranty & Reliability

Goodman backs this system with a 10-year parts and labor warranty when registered online. Registration is straightforward and essential, as many warranty claims are denied without it. Coverage includes compressor, furnace heat exchanger, and coil defects. This warranty duration is standard for the industry, offering reasonable protection without premium pricing.

Specifications

SKUACiQ-36-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU60,000
RefrigerantR454B
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)74
Weight (in lbs)120.000000
FeatureSpec
ReplacesGSX130362, GSX130363, GSX130365
Energy StarYes
SEER1 (Efficiency)13
Condenser StagesSingle Stage
Compressor TypeReciprocating
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size30 amps
Min. Breaker Size19.1 amps
Tonnage3 Ton
Valve TypeSweat
Height30"
Width17.5"
Depth21"
ResourcesCAPF Installation Manual CAPF Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
Safety InformationPROPOSITION 65 WARNING This product and many products on our site may contain a chemical know to the state of California to cause cancer or birth defects or other reproductive harm. For more information about Proposition 65 please Click Here.
AHRI Certificate Number7368838
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE96%
Blower MotorVariable Speed - ECM
Maximum CFM1200
ConfigurationUpflow / Downflow
Burner StagesTwo
Fuel TypePropane, Natural Gas
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

How does 96% AFUE compare to my current furnace? +
Most older furnaces operate at 80-85% AFUE, meaning 15-20% of heating energy is wasted up the chimney. This 96% unit captures almost all that lost energy, translating to roughly 10-15% lower heating bills depending on your location and usage patterns. The payback period typically ranges from 5-8 years.
Can I install this myself or do I need a contractor? +
Licensed HVAC technicians must handle this installation. EPA regulations require certification for refrigerant handling with R454B. Improper installation voids warranty and creates safety hazards. Budget $1,500-2,500 for professional installation labor depending on your region and existing ductwork condition.
Is 13 SEER cooling good enough for my climate? +
13 SEER suits mild to moderate climates well. If summer temperatures consistently exceed 95 degrees or you run AC 6+ months yearly, consider 14-16 SEER units for better efficiency. The single-stage compressor here cycles fully on and off, less efficient than two-stage systems during partial cooling loads common in transitional seasons.
How does this compare to Carrier or Lennox equipment? +
Goodman typically costs 15-25% less than premium brands while delivering 85-90% of their performance. Brand reliability is similar, though Goodman sees slightly higher service call rates. Choose Goodman when budget matters; choose premium brands when warranty peace of mind justifies the price increase.
What happens if something breaks in year five? +
The 10-year warranty covers parts and labor on the compressor, heat exchanger, and coil. You pay nothing except the service call charge. After year ten, repairs are out-of-pocket. Consider a service plan for ongoing maintenance and peace of mind.

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