A 28 SEER heat pump is a type of air conditioning system that is designed to be highly efficient and cost-effective. This type of system uses a combination of an outdoor condenser unit and an indoor air handler to provide both heating and cooling. The SEER rating is an acronym for Seasonal Energy Efficiency Ratio, and it is used to measure the efficiency of the system. A 28 SEER heat pump is considered to be one of the most efficient systems available, as it is able to provide a significant amount of energy savings compared to lower SEER ratings. The system works by using the outdoor condenser unit to absorb heat from the outside air and transfer it to the indoor air handler. The air handler then distributes the heated or cooled air throughout the home. The SEER rating of a 28 SEER heat pump is determined by the amount of energy that is used to cool or heat the home. This type of system is an excellent choice for those looking to save money on their energy bills, as it is able to provide a significant amount of energy savings over time.