Property
Account |
| Property ID: | 37558 | Abbreviated Legal Description: | PARADISE BAY ESTATES BLK 7 LOT 11 |
| Parcel # / Geo ID: | 983400710 | Agent Code: | |
| Type: | Real | | |
| Tax Area: | 0212 - 1-49F1E1W1H2L1 | Land Use Code | 11 |
| Open Space: | N | DFL | N |
| Historic Property: | N | Remodel Property: | N |
| Multi-Family Redevelopment: | N | | |
| Township: | 28N | Section: | 22 |
| Range: | 1E |
Location |
| Address: | 51 E SPRUCE ST
PORT LUDLOW, WA 98365 | Mapsco: | 085/046 |
| Neighborhood: | PARADISE BAY ESTATES; PARADISE VIEW ESTATES | Map ID: | |
| Neighborhood CD: | 3365 |
Owner |
| Name: | SEAN R PHINIZY | Owner ID: | 89772 |
| Mailing Address: | 51 E SPRUCE ST
PORT LUDLOW, WA 98365-9744 | % Ownership: | 100.0000000000% |
| | | Exemptions: | |
Pay Tax Due
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Taxes and Assessment Details
Property Tax Information as of
03/10/2026
Click on "Statement Details" to expand or collapse a tax statement.
* Please enter a valid date ** Please enter a valid date *
| Statement Details |
| 2026 | 26761 | STATE - STATE LEVY (SCHOOL) | $150.89 | $150.88 | $0.00 | $0.00 | $0.00 | $301.77 |
| 2026 | 26761 | COUNTY - COUNTY LEVIES (CE, DD, VET, MH) | $60.33 | $60.31 | $0.00 | $0.00 | $0.00 | $120.64 |
| 2026 | 26761 | CONSERVE - CONSERVATION FUTURES | $1.81 | $1.81 | $0.00 | $0.00 | $0.00 | $3.62 |
| 2026 | 26761 | COROADS - COUNTY ROADS (ROADS, DIV TO CE) | $48.67 | $48.66 | $0.00 | $0.00 | $0.00 | $97.33 |
| 2026 | 26761 | PORTPT - PORT DISTRICT | $24.37 | $24.36 | $0.00 | $0.00 | $0.00 | $48.73 |
| 2026 | 26761 | PUD1 - PUD #1 | $3.93 | $3.92 | $0.00 | $0.00 | $0.00 | $7.85 |
| 2026 | 26761 | LIB1 - LIBRARY DIST #1 | $18.83 | $18.83 | $0.00 | $0.00 | $0.00 | $37.66 |
| 2026 | 26761 | HD2 - HOSP DIST #2 | $3.52 | $3.52 | $0.00 | $0.00 | $0.00 | $7.04 |
| 2026 | 26761 | SD49 - SCHOOL DIST #49 | $83.06 | $83.06 | $0.00 | $0.00 | $0.00 | $166.12 |
| 2026 | 26761 | FD1 - FIRE DISTRICT #1 | $79.89 | $79.88 | $0.00 | $0.00 | $0.00 | $159.77 |
| 2026 | 26761 | EMS1 - FIRE DIST #1 EMS | $30.72 | $30.71 | $0.00 | $0.00 | $0.00 | $61.43 |
| 2026 | 26761 | JCCD - JC Conservation District | $2.55 | $2.55 | $0.00 | $0.00 | $0.00 | $5.10 |
| 2026 | 26761 | NWA - Noxious Weed Assessment | $2.98 | $2.97 | $0.00 | $0.00 | $0.00 | $5.95 |
| 2026 | 26761 | WAT - Clean Water District | $13.00 | $13.00 | $0.00 | $0.00 | $0.00 | $26.00 |
| 2026 | 26761 | TOTAL: | $524.55 | $524.46 | $0.00 | $0.00 | $0.00 | $1049.01 |
|
| 2026 | 26761 | $524.55 | $524.46 | $0.00 | $0.00 | $0.00 | $1049.01 |
| Statement Details |
| 2025 | 26830 | STATE - STATE LEVY (SCHOOL) | $157.38 | $157.38 | $0.00 | $0.00 | $314.76 | $0.00 |
| 2025 | 26830 | COUNTY - COUNTY LEVIES (CE, DD, VET, MH) | $61.90 | $61.88 | $0.00 | $0.00 | $123.78 | $0.00 |
| 2025 | 26830 | CONSERVE - CONSERVATION FUTURES | $1.86 | $1.85 | $0.00 | $0.00 | $3.71 | $0.00 |
| 2025 | 26830 | COROADS - COUNTY ROADS (ROADS, DIV TO CE) | $49.59 | $49.58 | $0.00 | $0.00 | $99.17 | $0.00 |
| 2025 | 26830 | PORTPT - PORT DISTRICT | $25.25 | $25.25 | $0.00 | $0.00 | $50.50 | $0.00 |
| 2025 | 26830 | PUD1 - PUD #1 | $4.05 | $4.05 | $0.00 | $0.00 | $8.10 | $0.00 |
| 2025 | 26830 | LIB1 - LIBRARY DIST #1 | $19.19 | $19.18 | $0.00 | $0.00 | $38.37 | $0.00 |
| 2025 | 26830 | HD2 - HOSP DIST #2 | $3.61 | $3.61 | $0.00 | $0.00 | $7.22 | $0.00 |
| 2025 | 26830 | SD49 - SCHOOL DIST #49 | $84.35 | $84.34 | $0.00 | $0.00 | $168.69 | $0.00 |
| 2025 | 26830 | FD1 - FIRE DISTRICT #1 | $81.67 | $81.67 | $0.00 | $0.00 | $163.34 | $0.00 |
| 2025 | 26830 | EMS1 - FIRE DIST #1 EMS | $31.41 | $31.41 | $0.00 | $0.00 | $62.82 | $0.00 |
| 2025 | 26830 | JCCD - JC Conservation District | $2.55 | $2.55 | $0.00 | $0.00 | $5.10 | $0.00 |
| 2025 | 26830 | NWA - Noxious Weed Assessment | $2.15 | $2.15 | $0.00 | $0.00 | $4.30 | $0.00 |
| 2025 | 26830 | WAT - Clean Water District | $13.00 | $13.00 | $0.00 | $0.00 | $26.00 | $0.00 |
| 2025 | 26830 | TOTAL: | $537.96 | $537.90 | $0.00 | $0.00 | $1075.86 | $0.00 |
|
| 2025 | 26830 | $537.96 | $537.90 | $0.00 | $0.00 | $1075.86 | $0.00 |
| Statement Details |
| 2024 | 26887 | STATE - STATE LEVY (SCHOOL) | $138.97 | $138.97 | $0.00 | $0.00 | $277.94 | $0.00 |
| 2024 | 26887 | COUNTY - COUNTY LEVIES (CE, DD, VET, MH) | $59.48 | $59.45 | $0.00 | $0.00 | $118.93 | $0.00 |
| 2024 | 26887 | CONSERVE - CONSERVATION FUTURES | $1.79 | $1.78 | $0.00 | $0.00 | $3.57 | $0.00 |
| 2024 | 26887 | COROADS - COUNTY ROADS (ROADS, DIV TO CE) | $47.86 | $47.84 | $0.00 | $0.00 | $95.70 | $0.00 |
| 2024 | 26887 | PORTPT - PORT DISTRICT | $24.57 | $24.56 | $0.00 | $0.00 | $49.13 | $0.00 |
| 2024 | 26887 | PUD1 - PUD #1 | $3.91 | $3.90 | $0.00 | $0.00 | $7.81 | $0.00 |
| 2024 | 26887 | LIB1 - LIBRARY DIST #1 | $18.52 | $18.51 | $0.00 | $0.00 | $37.03 | $0.00 |
| 2024 | 26887 | HD2 - HOSP DIST #2 | $3.47 | $3.47 | $0.00 | $0.00 | $6.94 | $0.00 |
| 2024 | 26887 | SD49 - SCHOOL DIST #49 | $62.07 | $62.05 | $0.00 | $0.00 | $124.12 | $0.00 |
| 2024 | 26887 | FD1 - FIRE DISTRICT #1 | $78.63 | $78.63 | $0.00 | $0.00 | $157.26 | $0.00 |
| 2024 | 26887 | EMS1 - FIRE DIST #1 EMS | $30.04 | $30.03 | $0.00 | $0.00 | $60.07 | $0.00 |
| 2024 | 26887 | JCCD - JC Conservation District | $2.55 | $2.55 | $0.00 | $0.00 | $5.10 | $0.00 |
| 2024 | 26887 | NWA - Noxious Weed Assessment | $2.15 | $2.15 | $0.00 | $0.00 | $4.30 | $0.00 |
| 2024 | 26887 | WAT - Clean Water District | $12.50 | $12.50 | $0.00 | $0.00 | $25.00 | $0.00 |
| 2024 | 26887 | TOTAL: | $486.51 | $486.39 | $0.00 | $0.00 | $972.90 | $0.00 |
|
| 2024 | 26887 | $486.51 | $486.39 | $0.00 | $0.00 | $972.90 | $0.00 |
| Statement Details |
| 2023 | 26928 | STATE - STATE LEVY (SCHOOL) | $135.53 | $135.52 | $0.00 | $0.00 | $271.05 | $0.00 |
| 2023 | 26928 | COUNTY - COUNTY LEVIES (CE, DD, VET, MH) | $59.15 | $59.12 | $0.00 | $0.00 | $118.27 | $0.00 |
| 2023 | 26928 | CONSERVE - CONSERVATION FUTURES | $1.78 | $1.77 | $0.00 | $0.00 | $3.55 | $0.00 |
| 2023 | 26928 | COROADS - COUNTY ROADS (ROADS, DIV TO CE) | $47.86 | $47.84 | $0.00 | $0.00 | $95.70 | $0.00 |
| 2023 | 26928 | PORTPT - PORT DISTRICT | $24.91 | $24.91 | $0.00 | $0.00 | $49.82 | $0.00 |
| 2023 | 26928 | PUD1 - PUD #1 | $3.92 | $3.92 | $0.00 | $0.00 | $7.84 | $0.00 |
| 2023 | 26928 | LIB1 - LIBRARY DIST #1 | $18.51 | $18.51 | $0.00 | $0.00 | $37.02 | $0.00 |
| 2023 | 26928 | HD2 - HOSP DIST #2 | $3.45 | $3.45 | $0.00 | $0.00 | $6.90 | $0.00 |
| 2023 | 26928 | SD49 - SCHOOL DIST #49 | $63.35 | $63.35 | $0.00 | $0.00 | $126.70 | $0.00 |
| 2023 | 26928 | FD3 - FIRE DISTRICT #3 | $58.84 | $58.83 | $0.00 | $0.00 | $117.67 | $0.00 |
| 2023 | 26928 | EMS3 - FIRE DIST #3 EMS | $21.04 | $21.03 | $0.00 | $0.00 | $42.07 | $0.00 |
| 2023 | 26928 | JCCD - JC Conservation District | $2.55 | $2.55 | $0.00 | $0.00 | $5.10 | $0.00 |
| 2023 | 26928 | NWA - Noxious Weed Assessment | $2.15 | $2.15 | $0.00 | $0.00 | $4.30 | $0.00 |
| 2023 | 26928 | WAT - Clean Water District | $12.00 | $12.00 | $0.00 | $0.00 | $24.00 | $0.00 |
| 2023 | 26928 | TOTAL: | $455.04 | $454.95 | $0.00 | $0.00 | $909.99 | $0.00 |
|
| 2023 | 26928 | $455.04 | $454.95 | $0.00 | $0.00 | $909.99 | $0.00 |
Values
| (+) Improvement Homesite Value: | + | $0 | |
| (+) Improvement Non-Homesite Value: | + | $59,333 | |
| (+) Land Homesite Value: | + | $0 | |
| (+) Land Non-Homesite Value: | + | $71,925 | |
| (+) Curr Use (HS): | + | $0 | $0 |
| (+) Curr Use (NHS): | + | $0 | $0 |
| | | -------------------------- | |
| (=) Market Value: | = | $131,258 | |
| (–) Productivity Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Subtotal: | = | $131,258 | |
| (+) Senior Appraised Value: | + | $0 | |
| (+) Non-Senior Appraised Value: | + | $131,258 | |
| | | -------------------------- | |
| (=) Total Appraised Value: | = | $131,258 | |
| (–) Senior Exemption Loss: | – | $0 | |
| (–) Exemption Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Taxable Value: | = | $131,258 | |
Taxing Jurisdiction
| Owner: | SEAN R PHINIZY | | |
| % Ownership: | 100.0000000000% | | |
| Total Value: | $131,258 | | |
| Tax Area: | 0212 - 1-49F1E1W1H2L1 |
| CE | COUNTY CURRENT EXPENSE | 0.9034619479 | $131,258 | $131,258 | $118.59 | | |
| CNTYDD | DEVELOPMENTAL DISABILITIES | 0.0052121823 | $131,258 | $131,258 | $0.68 | | |
| CNTYVET | VETERANS RELIEF | 0.0052777810 | $131,258 | $131,258 | $0.69 | | |
| MENTAL | MENTAL HEALTH | 0.0052121823 | $131,258 | $131,258 | $0.68 | | |
| ROADS | COUNTY ROADS | 0.7415066410 | $131,258 | $131,258 | $97.33 | | |
| ROADSCU | COUNTY ROADS TO CUR EXP | 0.0000000000 | $131,258 | $131,258 | $0.00 | | |
| HOSP2CASH | HOSP DIST #2 GENERAL | 0.0536075306 | $131,258 | $131,258 | $7.04 | | |
| SCH49CP | SCHOOL DIST #49 CAP PROJ | 0.6279093905 | $131,258 | $131,258 | $82.42 | | |
| SCH49MO | SCHOOL DIST #49 EP & O | 0.6376483602 | $131,258 | $131,258 | $83.70 | | |
| CONSERVE | CONSERVATION FUTURES | 0.0275621078 | $131,258 | $131,258 | $3.62 | | |
| EMS1 | FIRE DIST #1 EMS | 0.4679948282 | $131,258 | $131,258 | $61.43 | | |
| FD1 | FIRE DIST #1 GENERAL | 1.2171942929 | $131,258 | $131,258 | $159.77 | | |
| LIB1 | LIBRARY DIST #1 GENERAL | 0.2868827388 | $131,258 | $131,258 | $37.66 | | |
| PORTPT | PORT OF PT GENERAL | 0.1134941229 | $131,258 | $131,258 | $14.90 | | |
| PORTPTIDD | PORT OF PT IDD 2019 | 0.2577346692 | $131,258 | $131,258 | $33.83 | | |
| PUD1 | PUD #1 GENERAL | 0.0597888892 | $131,258 | $131,258 | $7.85 | | |
| STATE | STATE SCHOOL PART 1 | 1.4940692947 | $131,258 | $131,258 | $196.11 | | |
| STATE2 | STATE SCHOOL PART 2 | 0.8050170049 | $131,258 | $131,258 | $105.66 | | |
| | Total Tax Rate: | 7.7095739644 | | | | | |
| | | | | Taxes w/Current Exemptions: | $1,011.96 | | |
| | | | | Taxes w/o Exemptions: | $1,011.96 | | |
Improvement / Building
| Improvement #1: | Residential Bldg | State Code: | 11 | 777.0 sqft | Value: | $59,333 |
| Bathrooms (#): | 1 (FULL) | Bedrooms (#): | 1 | | Exterior Wall: | SI/ST | Fireplace: | WD ST-GOOD | | Floor Construction: | FRAME | Foundation: | PO&BL | | Heating/Cooling: | ELBB | Inside Verify: | NO | | Roof Cover: | COMP | | |
|
| | Type | Description | Class CD | Sub Class CD | Year Built | Area |
| | MA | Main Area | 2 | 1S | 1961 | 777.0 |
| | HWPOR | House Wood Porch | 3 | 1S | 1961 | 208.0 |
| | HDECK | House Deck | 3 | 1S | 1961 | 64.0 |
Sketch
| No sketches available for this property. |
Property Image
Land
| 1 | 3365-1265S | | 0.0000 | 0.00 | 0.00 | 0.00 | 1.00 | $71,925 | $0 |
Roll Value History
| 2026 | N/A | N/A | N/A | N/A | N/A |
| 2025 | $59,333 | $71,925 | $0 | $131,258 | $131,258 |
| 2024 | $59,333 | $71,925 | $0 | $131,258 | $131,258 |
| 2023 | $56,636 | $63,500 | $0 | $120,136 | $120,136 |
| 2022 | $56,636 | $58,500 | $0 | $115,136 | $115,136 |
Deed and Sales History
| 1 | 05/17/2013 | SWD | Statutory Warranty Deed | GARY KOCHA | SEAN R PHINIZY | | | $80,000.00 | 119287 | |
| | |
| 2 | 05/03/2013 | QCD | Quit Claim Deed | VIVIENNE KELLAND | GARY KOCHA | | | | 119285 | |
| 3 | 03/27/2013 | SWD | Statutory Warranty Deed | JUDITH LOUISE | GARY KOCHA | | | | 119154 | |
| 4 | 12/13/2000 | SWD | Statutory Warranty Deed | LYLE, NORMAN/EUGENIA | KOCHA, JUDITH LOUISE & GARY | 0 | 0 | $70,000.00 | 91215 | 0 |
| | |
| 5 | 01/27/1997 | SWD | Statutory Warranty Deed | FEIGLEY, JOHN H/JOANNA M | LYLE, NORMAN C/EUGENIA M | 0 | 0 | $60,000.00 | 81291 | 0 |
| | |
Payout Agreement
| No payout information available.. |