Property
Account |
| Property ID: | 47185 | Abbreviated Legal Description: | N2 S2 NE4 SW4 |
| Parcel # / Geo ID: | 2585600 | Agent Code: | |
| Type: | Real | | |
| Tax Area: | 005-F4 36 - Tax Area F4 36 | Land Use Code | 91 |
| Open Space: | N | DFL | N |
| Historic Property: | N | Remodel Property: | N |
| Multi-Family Redevelopment: | N | | |
| Township: | 32 | Section: | 12 |
| Range: | 40 | Legal Acres: | 10.0000 |
Location |
| Address: | 2260 SPENCE RD
CHEWELAH, WA 99109 | Mapsco: | |
| Neighborhood: | Rural 4 | Map ID: | 324012 |
| Neighborhood CD: | 838 |
Owner |
| Name: | TIERSMA REUBEN | Owner ID: | 174840 |
| Mailing Address: | 2265 SPENCE ROAD
CHEWELAH, WA 99109 | % 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 | 28647 | STATE LEVY - STATE LEVY | $120.46 | $120.44 | $0.00 | $0.00 | $0.00 | $240.90 |
| 2026 | 28647 | COUNTY - COUNTY | $57.48 | $57.48 | $0.00 | $0.00 | $0.00 | $114.96 |
| 2026 | 28647 | DISABILITY SERVICES - DISABILITY SERVICES | $0.67 | $0.67 | $0.00 | $0.00 | $0.00 | $1.34 |
| 2026 | 28647 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $0.67 | $0.67 | $0.00 | $0.00 | $0.00 | $1.34 |
| 2026 | 28647 | VETERANS RELIEF - VETERANS RELIEF | $0.60 | $0.60 | $0.00 | $0.00 | $0.00 | $1.20 |
| 2026 | 28647 | COUNTY ROAD - COUNTY ROAD | $58.91 | $58.90 | $0.00 | $0.00 | $0.00 | $117.81 |
| 2026 | 28647 | SD #36 - SCHOOL DISTRICT #36 (CHEWELAH) | $89.12 | $89.10 | $0.00 | $0.00 | $0.00 | $178.22 |
| 2026 | 28647 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $76.05 | $76.04 | $0.00 | $0.00 | $0.00 | $152.09 |
| 2026 | 28647 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $14.30 | $14.29 | $0.00 | $0.00 | $0.00 | $28.59 |
| 2026 | 28647 | FIRE PATROL NET - FIRE PATROL NET | $11.50 | $11.50 | $0.00 | $0.00 | $0.00 | $23.00 |
| 2026 | 28647 | WEED CONTROL - WEED CONTROL | $2.50 | $2.50 | $0.00 | $0.00 | $0.00 | $5.00 |
| 2026 | 28647 | FP ADMIN - FIRE PATROL FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.00 | $0.50 |
| 2026 | 28647 | TOTAL: | $432.51 | $432.44 | $0.00 | $0.00 | $0.00 | $864.95 |
|
| 2026 | 28647 | $432.51 | $432.44 | $0.00 | $0.00 | $0.00 | $864.95 |
| Statement Details |
| 2025 | 28760 | STATE LEVY - STATE LEVY | $140.53 | $140.52 | $0.00 | $0.00 | $281.05 | $0.00 |
| 2025 | 28760 | COUNTY - COUNTY | $65.99 | $65.98 | $0.00 | $0.00 | $131.97 | $0.00 |
| 2025 | 28760 | DISABILITY SERVICES - DISABILITY SERVICES | $0.75 | $0.75 | $0.00 | $0.00 | $1.50 | $0.00 |
| 2025 | 28760 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $0.75 | $0.75 | $0.00 | $0.00 | $1.50 | $0.00 |
| 2025 | 28760 | VETERANS RELIEF - VETERANS RELIEF | $0.68 | $0.67 | $0.00 | $0.00 | $1.35 | $0.00 |
| 2025 | 28760 | COUNTY ROAD - COUNTY ROAD | $66.96 | $66.95 | $0.00 | $0.00 | $133.91 | $0.00 |
| 2025 | 28760 | SD #36 - SCHOOL DISTRICT #36 (CHEWELAH) | $100.10 | $100.10 | $0.00 | $0.00 | $200.20 | $0.00 |
| 2025 | 28760 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $52.32 | $52.31 | $0.00 | $0.00 | $104.63 | $0.00 |
| 2025 | 28760 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $16.42 | $16.41 | $0.00 | $0.00 | $32.83 | $0.00 |
| 2025 | 28760 | FIRE PATROL NET - FIRE PATROL NET | $11.50 | $11.50 | $0.00 | $0.00 | $23.00 | $0.00 |
| 2025 | 28760 | WEED CONTROL - WEED CONTROL | $2.50 | $2.50 | $0.00 | $0.00 | $5.00 | $0.00 |
| 2025 | 28760 | FP ADMIN - FIRE PATROL FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.50 | $0.00 |
| 2025 | 28760 | TOTAL: | $458.75 | $458.69 | $0.00 | $0.00 | $917.44 | $0.00 |
|
| 2025 | 28760 | $458.75 | $458.69 | $0.00 | $0.00 | $917.44 | $0.00 |
Values
| (+) Improvement Homesite Value: | + | $0 | |
| (+) Improvement Non-Homesite Value: | + | $0 | |
| (+) Land Homesite Value: | + | $0 | |
| (+) Land Non-Homesite Value: | + | $40,000 | |
| (+) Curr Use (HS): | + | $0 | $0 |
| (+) Curr Use (NHS): | + | $0 | $0 |
| | | -------------------------- | |
| (=) Market Value: | = | $40,000 | |
| (–) Productivity Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Subtotal: | = | $40,000 | |
| (+) Senior Appraised Value: | + | $0 | |
| (+) Non-Senior Appraised Value: | + | $40,000 | |
| | | -------------------------- | |
| (=) Total Appraised Value: | = | $40,000 | |
| (–) Senior Exemption Loss: | – | $0 | |
| (–) Exemption Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Taxable Value: | = | $40,000 | |
Taxing Jurisdiction
| Owner: | TIERSMA REUBEN | | |
| % Ownership: | 100.0000000000% | | |
| Total Value: | $40,000 | | |
| Tax Area: | 005-F4 36 - Tax Area F4 36 |
| CURREXP | CURRENT EXPENSE | 1.1411660000 | $40,000 | $40,000 | $45.65 | | |
| DISABILITY | DISABILITY SERVICES | 0.0125000000 | $40,000 | $40,000 | $0.50 | | |
| FD04EMS | FD #4 EMS | 0.1836200000 | $40,000 | $40,000 | $7.34 | | |
| FD04EXP | FD #4 EXPENSE | 0.8642130000 | $40,000 | $40,000 | $34.57 | | |
| FD04RSV | FD #4 RESERVE | 0.0000000000 | $40,000 | $40,000 | $0.00 | | |
| STCORLIBRY | ST CO RURAL LIBRARY | 0.2852330000 | $40,000 | $40,000 | $11.41 | | |
| MENTHEALTH | MENTAL HEALTH SERVICES | 0.0125000000 | $40,000 | $40,000 | $0.50 | | |
| CTYROAD | COUNTY ROAD | 1.1560140000 | $40,000 | $40,000 | $46.24 | | |
| SD#36 CP | SD#36 CAPITAL PROJECTS | 0.5182100000 | $40,000 | $40,000 | $20.73 | | |
| SD36GEN | SD #36 GEN/M & O | 1.2455740000 | $40,000 | $40,000 | $49.82 | | |
| STATE | STATE LEVY | 1.4318690000 | $40,000 | $40,000 | $57.27 | | |
| STATE 2 | STATE LEVY PART 2 | 0.7684770000 | $40,000 | $40,000 | $30.74 | | |
| VETRELIEF | VETERANS RELIEF | 0.0112500000 | $40,000 | $40,000 | $0.45 | | |
| | Total Tax Rate: | 7.6306260000 | | | | | |
| | | | | Taxes w/Current Exemptions: | $305.22 | | |
| | | | | Taxes w/o Exemptions: | $305.22 | | |
Improvement / Building
Land
| 1 | RURAL 4 | Rural Acreage | 2.5000 | 108900.00 | 0.00 | 0.00 | 1.00 | $10,000 | $0 |
| 2 | RURAL 4 | Rural Acreage | 7.5000 | 326700.00 | 0.00 | 0.00 | 1.00 | $30,000 | $0 |
Roll Value History
| 2026 | N/A | N/A | N/A | N/A | N/A |
| 2025 | $56,970 | $50,000 | $0 | $106,970 | $106,970 |
| 2024 | $20,173 | $100,000 | $0 | $120,173 | $120,173 |
| 2023 | $0 | $40,000 | $0 | $40,000 | $40,000 |
| 2022 | $0 | $40,000 | $0 | $40,000 | $40,000 |
Deed and Sales History
| 1 | 11/02/2021 | SWD | SWD | GENTIS BETTY LOU | TIERSMA REUBEN | | | $27,500.00 | 29163 | 20210012703 |
| 2 | 10/26/2021 | AFFSS | AFFIDAVIT OF SURVIVING SPOUSE | GENTIS FLOYD D | GENTIS BETTY LOU | | | $0.00 | 29062 | 20210012389 |
Payout Agreement
| No payout information available.. |