Property
Account |
| Property ID: | 47197 | Abbreviated Legal Description: | TAX #18; TAX #24 |
| Parcel # / Geo ID: | 2586700 | Agent Code: | |
| Type: | Real | | |
| Tax Area: | 005-F4 36 - Tax Area F4 36 | Land Use Code | 11 |
| 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 RESIDENCE SIZE 1 AGE 0 | Map ID: | 324012 |
| Neighborhood CD: | 838-RRS1A0 |
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 | 28657 | STATE LEVY - STATE LEVY | $271.76 | $271.75 | $0.00 | $0.00 | $0.00 | $543.51 |
| 2026 | 28657 | COUNTY - COUNTY | $129.68 | $129.68 | $0.00 | $0.00 | $0.00 | $259.36 |
| 2026 | 28657 | DISABILITY SERVICES - DISABILITY SERVICES | $1.51 | $1.51 | $0.00 | $0.00 | $0.00 | $3.02 |
| 2026 | 28657 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $1.51 | $1.51 | $0.00 | $0.00 | $0.00 | $3.02 |
| 2026 | 28657 | VETERANS RELIEF - VETERANS RELIEF | $1.36 | $1.36 | $0.00 | $0.00 | $0.00 | $2.72 |
| 2026 | 28657 | COUNTY ROAD - COUNTY ROAD | $132.90 | $132.90 | $0.00 | $0.00 | $0.00 | $265.80 |
| 2026 | 28657 | SD #36 - SCHOOL DISTRICT #36 (CHEWELAH) | $201.05 | $201.04 | $0.00 | $0.00 | $0.00 | $402.09 |
| 2026 | 28657 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $171.58 | $171.56 | $0.00 | $0.00 | $0.00 | $343.14 |
| 2026 | 28657 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $32.26 | $32.25 | $0.00 | $0.00 | $0.00 | $64.51 |
| 2026 | 28657 | WEED CONTROL - WEED CONTROL | $2.50 | $2.50 | $0.00 | $0.00 | $0.00 | $5.00 |
| 2026 | 28657 | TOTAL: | $946.11 | $946.06 | $0.00 | $0.00 | $0.00 | $1892.17 |
|
| 2026 | 28657 | $946.11 | $946.06 | $0.00 | $0.00 | $0.00 | $1892.17 |
| Statement Details |
| 2025 | 28770 | STATE LEVY - STATE LEVY | $269.84 | $269.82 | $0.00 | $0.00 | $539.66 | $0.00 |
| 2025 | 28770 | COUNTY - COUNTY | $126.70 | $126.70 | $0.00 | $0.00 | $253.40 | $0.00 |
| 2025 | 28770 | DISABILITY SERVICES - DISABILITY SERVICES | $1.44 | $1.44 | $0.00 | $0.00 | $2.88 | $0.00 |
| 2025 | 28770 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $1.44 | $1.44 | $0.00 | $0.00 | $2.88 | $0.00 |
| 2025 | 28770 | VETERANS RELIEF - VETERANS RELIEF | $1.30 | $1.30 | $0.00 | $0.00 | $2.60 | $0.00 |
| 2025 | 28770 | COUNTY ROAD - COUNTY ROAD | $128.57 | $128.56 | $0.00 | $0.00 | $257.13 | $0.00 |
| 2025 | 28770 | SD #36 - SCHOOL DISTRICT #36 (CHEWELAH) | $192.21 | $192.19 | $0.00 | $0.00 | $384.40 | $0.00 |
| 2025 | 28770 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $100.46 | $100.45 | $0.00 | $0.00 | $200.91 | $0.00 |
| 2025 | 28770 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $31.52 | $31.52 | $0.00 | $0.00 | $63.04 | $0.00 |
| 2025 | 28770 | WEED CONTROL - WEED CONTROL | $2.50 | $2.50 | $0.00 | $0.00 | $5.00 | $0.00 |
| 2025 | 28770 | TOTAL: | $855.98 | $855.92 | $0.00 | $0.00 | $1711.90 | $0.00 |
|
| 2025 | 28770 | $855.98 | $855.92 | $0.00 | $0.00 | $1711.90 | $0.00 |
Values
| (+) Improvement Homesite Value: | + | $123,533 | |
| (+) Improvement Non-Homesite Value: | + | $0 | |
| (+) Land Homesite Value: | + | $35,000 | |
| (+) Land Non-Homesite Value: | + | $0 | |
| (+) Curr Use (HS): | + | $0 | $0 |
| (+) Curr Use (NHS): | + | $0 | $0 |
| | | -------------------------- | |
| (=) Market Value: | = | $158,533 | |
| (–) Productivity Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Subtotal: | = | $158,533 | |
| (+) Senior Appraised Value: | + | $0 | |
| (+) Non-Senior Appraised Value: | + | $158,533 | |
| | | -------------------------- | |
| (=) Total Appraised Value: | = | $158,533 | |
| (–) Senior Exemption Loss: | – | $0 | |
| (–) Exemption Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Taxable Value: | = | $158,533 | |
Taxing Jurisdiction
| Owner: | PHELPS MICHAEL | | |
| % Ownership: | 100.0000000000% | | |
| Total Value: | $158,533 | | |
| Tax Area: | 005-F4 36 - Tax Area F4 36 |
| CURREXP | CURRENT EXPENSE | 1.1411660000 | $158,533 | $158,533 | $180.91 | | |
| DISABILITY | DISABILITY SERVICES | 0.0125000000 | $158,533 | $158,533 | $1.98 | | |
| FD04EMS | FD #4 EMS | 0.1836200000 | $158,533 | $158,533 | $29.11 | | |
| FD04EXP | FD #4 EXPENSE | 0.8642130000 | $158,533 | $158,533 | $137.01 | | |
| FD04RSV | FD #4 RESERVE | 0.0000000000 | $158,533 | $158,533 | $0.00 | | |
| STCORLIBRY | ST CO RURAL LIBRARY | 0.2852330000 | $158,533 | $158,533 | $45.22 | | |
| MENTHEALTH | MENTAL HEALTH SERVICES | 0.0125000000 | $158,533 | $158,533 | $1.98 | | |
| CTYROAD | COUNTY ROAD | 1.1560140000 | $158,533 | $158,533 | $183.27 | | |
| SD#36 CP | SD#36 CAPITAL PROJECTS | 0.5182100000 | $158,533 | $158,533 | $82.15 | | |
| SD36GEN | SD #36 GEN/M & O | 1.2455740000 | $158,533 | $158,533 | $197.46 | | |
| STATE | STATE LEVY | 1.4318690000 | $158,533 | $158,533 | $227.00 | | |
| STATE 2 | STATE LEVY PART 2 | 0.7684770000 | $158,533 | $158,533 | $121.83 | | |
| VETRELIEF | VETERANS RELIEF | 0.0112500000 | $158,533 | $158,533 | $1.78 | | |
| | Total Tax Rate: | 7.6306260000 | | | | | |
| | | | | Taxes w/Current Exemptions: | $1,209.70 | | |
| | | | | Taxes w/o Exemptions: | $1,209.70 | | |
Improvement / Building
| Improvement #1: | Site Improvements | State Code: | 11 | 0.0 sqft | Value: | $8,000 |
| Improvement #2: | Single Family Residence | State Code: | 11 | 988.0 sqft | Value: | $112,395 |
| Improvement #3: | Commercial | State Code: | 11 | 720.0 sqft | Value: | $3,138 |
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 | $191,340 | $50,000 | $0 | $241,340 | $241,340 |
| 2024 | $180,743 | $50,000 | $0 | $230,743 | $230,743 |
| 2023 | $123,533 | $35,000 | $0 | $158,533 | $158,533 |
| 2022 | $115,918 | $35,000 | $0 | $150,918 | $150,918 |
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 | | | $106,500.00 | 142513 | V: 331 Pg 408 |
Payout Agreement
| No payout information available.. |