Property
Account |
| Property ID: | 47196 | Abbreviated Legal Description: | TAX #17 |
| Parcel # / Geo ID: | 2586600 | Agent Code: | |
| Type: | Real | | |
| Tax Area: | 005-F4 36 - Tax Area F4 36 | Land Use Code | 18 |
| Open Space: | N | DFL | N |
| Historic Property: | N | Remodel Property: | N |
| Multi-Family Redevelopment: | N | | |
| Township: | 32 | Section: | 12 |
| Range: | 40 | Legal Acres: | 1.0000 |
Location |
| Address: | 2261 SPENCE RD
CHEWELAH, WA 99109 | Mapsco: | |
| Neighborhood: | Rural 4 | Map ID: | 324012 |
| Neighborhood CD: | 838 |
Owner |
| Name: | PHELPS MICHAEL | Owner ID: | 172638 |
| Mailing Address: | PO BOX 481
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 | 28656 | STATE LEVY - STATE LEVY | $56.31 | $56.30 | $0.00 | $0.00 | $0.00 | $112.61 |
| 2026 | 28656 | COUNTY - COUNTY | $26.87 | $26.86 | $0.00 | $0.00 | $0.00 | $53.73 |
| 2026 | 28656 | DISABILITY SERVICES - DISABILITY SERVICES | $0.32 | $0.31 | $0.00 | $0.00 | $0.00 | $0.63 |
| 2026 | 28656 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $0.32 | $0.31 | $0.00 | $0.00 | $0.00 | $0.63 |
| 2026 | 28656 | VETERANS RELIEF - VETERANS RELIEF | $0.28 | $0.28 | $0.00 | $0.00 | $0.00 | $0.56 |
| 2026 | 28656 | COUNTY ROAD - COUNTY ROAD | $27.54 | $27.53 | $0.00 | $0.00 | $0.00 | $55.07 |
| 2026 | 28656 | SD #36 - SCHOOL DISTRICT #36 (CHEWELAH) | $41.66 | $41.65 | $0.00 | $0.00 | $0.00 | $83.31 |
| 2026 | 28656 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $35.55 | $35.54 | $0.00 | $0.00 | $0.00 | $71.09 |
| 2026 | 28656 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $6.68 | $6.68 | $0.00 | $0.00 | $0.00 | $13.36 |
| 2026 | 28656 | WEED CONTROL - WEED CONTROL | $2.50 | $2.50 | $0.00 | $0.00 | $0.00 | $5.00 |
| 2026 | 28656 | TOTAL: | $198.03 | $197.96 | $0.00 | $0.00 | $0.00 | $395.99 |
|
| 2026 | 28656 | $198.03 | $197.96 | $0.00 | $0.00 | $0.00 | $395.99 |
| Statement Details |
| 2025 | 28769 | STATE LEVY - STATE LEVY | $58.47 | $58.46 | $0.00 | $0.00 | $116.93 | $0.00 |
| 2025 | 28769 | COUNTY - COUNTY | $27.46 | $27.45 | $0.00 | $0.00 | $54.91 | $0.00 |
| 2025 | 28769 | DISABILITY SERVICES - DISABILITY SERVICES | $0.32 | $0.31 | $0.00 | $0.00 | $0.63 | $0.00 |
| 2025 | 28769 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $0.32 | $0.31 | $0.00 | $0.00 | $0.63 | $0.00 |
| 2025 | 28769 | VETERANS RELIEF - VETERANS RELIEF | $0.28 | $0.28 | $0.00 | $0.00 | $0.56 | $0.00 |
| 2025 | 28769 | COUNTY ROAD - COUNTY ROAD | $27.86 | $27.86 | $0.00 | $0.00 | $55.72 | $0.00 |
| 2025 | 28769 | SD #36 - SCHOOL DISTRICT #36 (CHEWELAH) | $41.65 | $41.65 | $0.00 | $0.00 | $83.30 | $0.00 |
| 2025 | 28769 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $21.78 | $21.76 | $0.00 | $0.00 | $43.54 | $0.00 |
| 2025 | 28769 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $6.83 | $6.83 | $0.00 | $0.00 | $13.66 | $0.00 |
| 2025 | 28769 | WEED CONTROL - WEED CONTROL | $2.50 | $2.50 | $0.00 | $0.00 | $5.00 | $0.00 |
| 2025 | 28769 | TOTAL: | $187.47 | $187.41 | $0.00 | $0.00 | $374.88 | $0.00 |
|
| 2025 | 28769 | $187.47 | $187.41 | $0.00 | $0.00 | $374.88 | $0.00 |
Values
| (+) Improvement Homesite Value: | + | $0 | |
| (+) Improvement Non-Homesite Value: | + | $0 | |
| (+) Land Homesite Value: | + | $0 | |
| (+) Land Non-Homesite Value: | + | $35,000 | |
| (+) Curr Use (HS): | + | $0 | $0 |
| (+) Curr Use (NHS): | + | $0 | $0 |
| | | -------------------------- | |
| (=) Market Value: | = | $35,000 | |
| (–) Productivity Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Subtotal: | = | $35,000 | |
| (+) Senior Appraised Value: | + | $0 | |
| (+) Non-Senior Appraised Value: | + | $35,000 | |
| | | -------------------------- | |
| (=) Total Appraised Value: | = | $35,000 | |
| (–) Senior Exemption Loss: | – | $0 | |
| (–) Exemption Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Taxable Value: | = | $35,000 | |
Taxing Jurisdiction
| Owner: | PHELPS MICHAEL | | |
| % Ownership: | 100.0000000000% | | |
| Total Value: | $35,000 | | |
| Tax Area: | 005-F4 36 - Tax Area F4 36 |
| CURREXP | CURRENT EXPENSE | 1.1411660000 | $35,000 | $35,000 | $39.94 | | |
| DISABILITY | DISABILITY SERVICES | 0.0125000000 | $35,000 | $35,000 | $0.44 | | |
| FD04EMS | FD #4 EMS | 0.1836200000 | $35,000 | $35,000 | $6.43 | | |
| FD04EXP | FD #4 EXPENSE | 0.8642130000 | $35,000 | $35,000 | $30.25 | | |
| FD04RSV | FD #4 RESERVE | 0.0000000000 | $35,000 | $35,000 | $0.00 | | |
| STCORLIBRY | ST CO RURAL LIBRARY | 0.2852330000 | $35,000 | $35,000 | $9.98 | | |
| MENTHEALTH | MENTAL HEALTH SERVICES | 0.0125000000 | $35,000 | $35,000 | $0.44 | | |
| CTYROAD | COUNTY ROAD | 1.1560140000 | $35,000 | $35,000 | $40.46 | | |
| SD#36 CP | SD#36 CAPITAL PROJECTS | 0.5182100000 | $35,000 | $35,000 | $18.14 | | |
| SD36GEN | SD #36 GEN/M & O | 1.2455740000 | $35,000 | $35,000 | $43.60 | | |
| STATE | STATE LEVY | 1.4318690000 | $35,000 | $35,000 | $50.12 | | |
| STATE 2 | STATE LEVY PART 2 | 0.7684770000 | $35,000 | $35,000 | $26.90 | | |
| VETRELIEF | VETERANS RELIEF | 0.0112500000 | $35,000 | $35,000 | $0.39 | | |
| | Total Tax Rate: | 7.6306260000 | | | | | |
| | | | | Taxes w/Current Exemptions: | $267.09 | | |
| | | | | Taxes w/o Exemptions: | $267.09 | | |
Improvement / Building
Land
| 1 | RURAL 4 | Rural Acreage | 1.0000 | 43560.00 | 0.00 | 0.00 | 1.00 | $35,000 | $0 |
Roll Value History
| 2026 | N/A | N/A | N/A | N/A | N/A |
| 2025 | $0 | $50,000 | $0 | $50,000 | $50,000 |
| 2024 | $0 | $50,000 | $0 | $50,000 | $50,000 |
| 2023 | $0 | $35,000 | $0 | $35,000 | $35,000 |
| 2022 | $0 | $35,000 | $0 | $35,000 | $35,000 |
Deed and Sales History
| 1 | 05/19/2021 | SWD | SWD | ROOLF JUNE M | PHELPS MICHAEL | | | $189,000.00 | 27489 | 20210005802 |
| | |
| 2 | 07/22/2005 | SWD | SWD | WILLIAMS MARGARET R | ROOLF JUNE M | | | $0.00 | 142513 | V: 331 Pg 408 |
Payout Agreement
| No payout information available.. |