Property
Account |
| Property ID: | 36498 | Abbreviated Legal Description: | TAX #8, ls m/r; E2 NE4; N2 NE4 SE4, ls m/r |
| Parcel # / Geo ID: | 1992600 | Agent Code: | |
| Type: | Real | | |
| Tax Area: | 102-F13 212 - Tax Area F13 212 | Land Use Code | 88 |
| Open Space: | Y | DFL | Y |
| Historic Property: | N | Remodel Property: | N |
| Multi-Family Redevelopment: | N | | |
| Township: | 38 | Section: | 33 |
| Range: | 38 | Legal Acres: | 100.9400 |
Location |
| Address: | | Mapsco: | |
| Neighborhood: | RURAL 7 OUTBUILDINGS | Map ID: | 383833 |
| Neighborhood CD: | 841-R7BLDG |
Owner |
| Name: | PERNSTEINER MICHAEL H | Owner ID: | 141547 |
| Mailing Address: | CANDACE MAE PERNSTEINER 2603 CHINA CREEK RD EVANS, WA 99126 | % Ownership: | 100.0000000000% |
| | | Exemptions: | |
Taxes and Assessment Details
Property Tax Information as of
02/21/2026
Click on "Statement Details" to expand or collapse a tax statement.
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Statement Details |
| 2026 | 20128 | STATE LEVY - STATE LEVY | $88.45 | $88.44 | $0.00 | $0.00 | $0.00 | $176.89 |
| 2026 | 20128 | COUNTY - COUNTY | $42.21 | $42.20 | $0.00 | $0.00 | $0.00 | $84.41 |
| 2026 | 20128 | DISABILITY SERVICES - DISABILITY SERVICES | $0.49 | $0.49 | $0.00 | $0.00 | $0.00 | $0.98 |
| 2026 | 20128 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $0.49 | $0.49 | $0.00 | $0.00 | $0.00 | $0.98 |
| 2026 | 20128 | VETERANS RELIEF - VETERANS RELIEF | $0.44 | $0.44 | $0.00 | $0.00 | $0.00 | $0.88 |
| 2026 | 20128 | COUNTY ROAD - COUNTY ROAD | $43.26 | $43.25 | $0.00 | $0.00 | $0.00 | $86.51 |
| 2026 | 20128 | SD #212 - SCHOOL DISTRICT #212 (KETTLE FALLS) | $93.15 | $93.14 | $0.00 | $0.00 | $0.00 | $186.29 |
| 2026 | 20128 | FD #13 - FIRE DISTRICT #13 (FP & BOND) | $35.61 | $35.59 | $0.00 | $0.00 | $0.00 | $71.20 |
| 2026 | 20128 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $10.50 | $10.49 | $0.00 | $0.00 | $0.00 | $20.99 |
| 2026 | 20128 | FIRE PATROL NET - FIRE PATROL NET | $17.59 | $17.59 | $0.00 | $0.00 | $0.00 | $35.18 |
| 2026 | 20128 | WEED CONTROL - WEED CONTROL | $7.57 | $7.57 | $0.00 | $0.00 | $0.00 | $15.14 |
| 2026 | 20128 | FP ADMIN - FIRE PATROL FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.00 | $0.50 |
| 2026 | 20128 | TOTAL: | $340.01 | $339.94 | $0.00 | $0.00 | $0.00 | $679.95 |
|
| 2026 | 20128 | $340.01 | $339.94 | $0.00 | $0.00 | $0.00 | $679.95 |
Statement Details |
| 2025 | 20198 | STATE LEVY - STATE LEVY | $91.68 | $91.68 | $0.00 | $0.00 | $183.36 | $0.00 |
| 2025 | 20198 | COUNTY - COUNTY | $43.05 | $43.05 | $0.00 | $0.00 | $86.10 | $0.00 |
| 2025 | 20198 | DISABILITY SERVICES - DISABILITY SERVICES | $0.49 | $0.49 | $0.00 | $0.00 | $0.98 | $0.00 |
| 2025 | 20198 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $0.49 | $0.49 | $0.00 | $0.00 | $0.98 | $0.00 |
| 2025 | 20198 | VETERANS RELIEF - VETERANS RELIEF | $0.44 | $0.44 | $0.00 | $0.00 | $0.88 | $0.00 |
| 2025 | 20198 | COUNTY ROAD - COUNTY ROAD | $43.69 | $43.68 | $0.00 | $0.00 | $87.37 | $0.00 |
| 2025 | 20198 | SD #212 - SCHOOL DISTRICT #212 (KETTLE FALLS) | $93.71 | $93.70 | $0.00 | $0.00 | $187.41 | $0.00 |
| 2025 | 20198 | FD #13 - FIRE DISTRICT #13 (FP & BOND) | $35.71 | $35.70 | $0.00 | $0.00 | $71.41 | $0.00 |
| 2025 | 20198 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $10.71 | $10.71 | $0.00 | $0.00 | $21.42 | $0.00 |
| 2025 | 20198 | FIRE PATROL NET - FIRE PATROL NET | $17.59 | $17.59 | $0.00 | $0.00 | $35.18 | $0.00 |
| 2025 | 20198 | WEED CONTROL - WEED CONTROL | $7.57 | $7.57 | $0.00 | $0.00 | $15.14 | $0.00 |
| 2025 | 20198 | FP ADMIN - FIRE PATROL FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.50 | $0.00 |
| 2025 | 20198 | TOTAL: | $345.38 | $345.35 | $0.00 | $0.00 | $690.73 | $0.00 |
|
| 2025 | 20198 | $345.38 | $345.35 | $0.00 | $0.00 | $690.73 | $0.00 |
Values
| (+) Improvement Homesite Value: | + | $0 | |
| (+) Improvement Non-Homesite Value: | + | $22,537 | |
| (+) Land Homesite Value: | + | $0 | |
| (+) Land Non-Homesite Value: | + | $0 | |
| (+) Curr Use (HS): | + | $0 | $0 |
| (+) Curr Use (NHS): | + | $100,940 | $46,998 |
| | | -------------------------- | |
| (=) Market Value: | = | $123,477 | |
| (–) Productivity Loss: | – | $53,942 | |
| | | -------------------------- | |
| (=) Subtotal: | = | $69,535 | |
| (+) Senior Appraised Value: | + | $0 | |
| (+) Non-Senior Appraised Value: | + | $69,535 | |
| | | -------------------------- | |
| (=) Total Appraised Value: | = | $69,535 | |
| (–) Senior Exemption Loss: | – | $0 | |
| (–) Exemption Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Taxable Value: | = | $69,535 | |
Taxing Jurisdiction
| Owner: | PERNSTEINER MICHAEL H | | |
| % Ownership: | 100.0000000000% | | |
| Total Value: | $123,477 | | |
| Tax Area: | 102-F13 212 - Tax Area F13 212 |
| CURREXP | CURRENT EXPENSE | 1.1411660000 | $69,535 | $69,535 | $79.35 | | |
| DISABILITY | DISABILITY SERVICES | 0.0125000000 | $69,535 | $69,535 | $0.87 | | |
| STCORLIBRY | ST CO RURAL LIBRARY | 0.2852330000 | $69,535 | $69,535 | $19.83 | | |
| MENTHEALTH | MENTAL HEALTH SERVICES | 0.0125000000 | $69,535 | $69,535 | $0.87 | | |
| CTYROAD | COUNTY ROAD | 1.1560140000 | $69,535 | $69,535 | $80.38 | | |
| SD#212 | SD#212 CAPITAL PROJECTS | 0.4755350000 | $69,535 | $69,535 | $33.07 | | |
| SD212GEN | SD #212 GEN/M & O | 1.9272360000 | $69,535 | $69,535 | $134.01 | | |
| STATE | STATE LEVY | 1.4318690000 | $69,535 | $69,535 | $99.57 | | |
| STATE 2 | STATE LEVY PART 2 | 0.7684770000 | $69,535 | $69,535 | $53.44 | | |
| VETRELIEF | VETERANS RELIEF | 0.0112500000 | $69,535 | $69,535 | $0.78 | | |
| FD 13 EXP | FD #13 EXPENSE | 0.7456750000 | $69,535 | $69,535 | $51.85 | | |
| FD#13 | FD#13 BOND | 0.2562760000 | $69,535 | $69,535 | $17.82 | | |
| | Total Tax Rate: | 8.2237310000 | | | | | |
| | | | | Taxes w/Current Exemptions: | $571.84 | | |
| | | | | Taxes w/o Exemptions: | $571.84 | | |
Improvement / Building
| Improvement #1: | Commercial | State Code: | 88 | 3636.0 sqft | Value: | $22,537 |
| Number of Levels: | Unknown | Stories in Building: | Unknown | | Stories in Section: | Unknown |   |   |
|
| | Type | Description | Class CD | Sub Class CD | Year Built | Area |
| | 477 | Farm Utility Building | * | | 0 | 1056.0 |
| | 565 | Farm Utility Shelter | * | | 0 | 1860.0 |
| | 124 | Lean-to, Farm Utility | * | | 0 | 720.0 |
Land
| 1 | CU AG | AG USE VALUE | 45.0000 | 1960200.00 | 0.00 | 0.00 | 1.00 | $45,000 | $71,438 |
| 2 | Timber | Timber | 8.5000 | 370260.00 | 0.00 | 0.00 | 1.00 | $8,500 | $340 |
| 3 | Timber | Timber | 24.0000 | 1045440.00 | 0.00 | 0.00 | 1.00 | $24,000 | $960 |
| 4 | CU AG | AG USE VALUE | 10.0000 | 435600.00 | 0.00 | 0.00 | 1.00 | $10,000 | $350 |
| 5 | Timber | Timber | 0.3400 | 14810.40 | 0.00 | 0.00 | 1.00 | $340 | $6 |
| 6 | Timber | Timber | 2.3000 | 100188.00 | 0.00 | 0.00 | 1.00 | $2,300 | $92 |
| 7 | CU AG | AG USE VALUE | 6.4000 | 278784.00 | 0.00 | 0.00 | 1.00 | $6,400 | $96 |
| 8 | CU AG | AG USE VALUE | 4.4000 | 191664.00 | 0.00 | 0.00 | 1.00 | $4,400 | $154 |
Roll Value History
| 2026 | N/A | N/A | N/A | N/A | N/A |
| 2025 | $22,581 | $121,128 | $55,965 | $78,546 | $78,546 |
| 2024 | $22,368 | $121,128 | $56,033 | $78,401 | $78,401 |
| 2023 | $22,537 | $100,940 | $46,998 | $69,535 | $69,535 |
| 2022 | $13,165 | $100,940 | $46,964 | $60,129 | $60,129 |
Deed and Sales History
| 1 | 05/20/2014 | SWD | SWD | CARROLL FAMILY REVOCABLE TRUST | PERNSTEINER MICHAEL H | | | $290,000.00 | 8173 | 20130009488 |
|   | |
Payout Agreement
| No payout information available.. |