An incredible opportunity to create a private mountain estate on 21 wooded acres in Sanctuary Hills. This is far from typical undeveloped land, with extensive site preparation, utilities, roads, and infrastructure already in place, giving the next owner a substantial head start while still allowing them to create something uniquely their own. Mature timber provides privacy and a true North Idaho setting, while the benched terrain offers long-range mountain views. The property includes two potential building sites, creating flexibility for a primary residence, guest home, multigenerational setup, or two-home estate. There may also be potential to subdivide, subject to county review and approval. The upper site includes 400-amp electrical service, a 15 GPM private well, a 2,500-gallon septic tank, and extensive excavation and site work. It was previously planned for a modern mountain home, with architectural, engineering, and foundation work completed through the installation of concrete footers. The lower site features a large, level benched area, separate 200-amp electrical service, and its own 2,500-gallon septic tank. Additional improvements include a 3,000-gallon water holding tank, private roads, drainage improvements, trails, and other installed infrastructure. Approximately 14 acres are included in a Forest Exemption Plan, which may provide favorable property-tax treatment. There is no HOA, and minimal CC&Rs offer additional flexibility. Jewel Lake is just down the road, with the Pend Oreille River, Cocolalla Lake, and Round Lake nearby for boating, fishing, kayaking, and recreation. Sandpoint is approximately 19.6 miles away, Priest River 13.3 miles, and Spirit Lake 21.2 miles. For someone looking to build a private mountain retreat, family compound, or custom estate without starting from raw land, this property offers a rare combination of acreage, privacy, views, utilities, and meaningful site preparation in a beautiful North Idaho setting.