Property
Account |
| Property ID: | 38878 | Abbreviated Legal Description: | N2 NE4 SW4 |
| Parcel # / Geo ID: | 2099500 | Agent Code: | |
| Type: | Real | | |
| Tax Area: | 109-EMS 4 70 - Tax Area EMS 4 70 | Land Use Code | 88 |
| Open Space: | N | DFL | Y |
| Historic Property: | N | Remodel Property: | N |
| Multi-Family Redevelopment: | N | | |
| Township: | 31 | Section: | 11 |
| Range: | 39 | Legal Acres: | 20.0000 |
Location |
| Address: | 3696 L WAITTS LAKE RD VALLEY, WA 99181 | Mapsco: | |
| Neighborhood: | Rural 4 | Map ID: | 313911 |
| Neighborhood CD: | 838 |
Owner |
| Name: | MCELMURRY II ETAL JOHN MICHAEL | Owner ID: | 180864 |
| Mailing Address: | SARAL L AND ERIN D MCELMURRY 4823 S KIP LANE SPOKANE, WA 99224 | % 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 | 21677 | STATE LEVY - STATE LEVY | $1.43 | $0.00 | $0.00 | $0.00 | $0.00 | $1.43 |
| 2026 | 21677 | COUNTY - COUNTY | $0.68 | $0.00 | $0.00 | $0.00 | $0.00 | $0.68 |
| 2026 | 21677 | DISABILITY SERVICES - DISABILITY SERVICES | $0.01 | $0.00 | $0.00 | $0.00 | $0.00 | $0.01 |
| 2026 | 21677 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $0.01 | $0.00 | $0.00 | $0.00 | $0.00 | $0.01 |
| 2026 | 21677 | VETERANS RELIEF - VETERANS RELIEF | $0.01 | $0.00 | $0.00 | $0.00 | $0.00 | $0.01 |
| 2026 | 21677 | COUNTY ROAD - COUNTY ROAD | $0.70 | $0.00 | $0.00 | $0.00 | $0.00 | $0.70 |
| 2026 | 21677 | SD #70 - SCHOOL DISTRICT #70 (VALLEY) | $1.21 | $0.00 | $0.00 | $0.00 | $0.00 | $1.21 |
| 2026 | 21677 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $0.32 | $0.00 | $0.00 | $0.00 | $0.00 | $0.32 |
| 2026 | 21677 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $0.17 | $0.00 | $0.00 | $0.00 | $0.00 | $0.17 |
| 2026 | 21677 | FIRE PATROL NET - FIRE PATROL NET | $23.00 | $0.00 | $0.00 | $0.00 | $0.00 | $23.00 |
| 2026 | 21677 | WEED CONTROL - WEED CONTROL | $5.00 | $0.00 | $0.00 | $0.00 | $0.00 | $5.00 |
| 2026 | 21677 | FP ADMIN - FIRE PATROL FEE | $0.50 | $0.00 | $0.00 | $0.00 | $0.00 | $0.50 |
| 2026 | 21677 | TOTAL: | $33.04 | $0.00 | $0.00 | $0.00 | $0.00 | $33.04 |
|
| 2026 | 21677 | $33.04 | $0.00 | $0.00 | $0.00 | $0.00 | $33.04 |
Statement Details |
| 2025 | 21763 | STATE LEVY - STATE LEVY | $1.51 | $0.00 | $0.00 | $0.00 | $1.51 | $0.00 |
| 2025 | 21763 | COUNTY - COUNTY | $0.71 | $0.00 | $0.00 | $0.00 | $0.71 | $0.00 |
| 2025 | 21763 | DISABILITY SERVICES - DISABILITY SERVICES | $0.01 | $0.00 | $0.00 | $0.00 | $0.01 | $0.00 |
| 2025 | 21763 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $0.01 | $0.00 | $0.00 | $0.00 | $0.01 | $0.00 |
| 2025 | 21763 | VETERANS RELIEF - VETERANS RELIEF | $0.01 | $0.00 | $0.00 | $0.00 | $0.01 | $0.00 |
| 2025 | 21763 | COUNTY ROAD - COUNTY ROAD | $0.72 | $0.00 | $0.00 | $0.00 | $0.72 | $0.00 |
| 2025 | 21763 | SD #70 - SCHOOL DISTRICT #70 (VALLEY) | $1.29 | $0.00 | $0.00 | $0.00 | $1.29 | $0.00 |
| 2025 | 21763 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $0.11 | $0.00 | $0.00 | $0.00 | $0.11 | $0.00 |
| 2025 | 21763 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $0.18 | $0.00 | $0.00 | $0.00 | $0.18 | $0.00 |
| 2025 | 21763 | FIRE PATROL NET - FIRE PATROL NET | $23.00 | $0.00 | $0.00 | $0.00 | $23.00 | $0.00 |
| 2025 | 21763 | WEED CONTROL - WEED CONTROL | $5.00 | $0.00 | $0.00 | $0.00 | $5.00 | $0.00 |
| 2025 | 21763 | FP ADMIN - FIRE PATROL FEE | $0.50 | $0.00 | $0.00 | $0.00 | $0.50 | $0.00 |
| 2025 | 21763 | TOTAL: | $33.05 | $0.00 | $0.00 | $0.00 | $33.05 | $0.00 |
|
| 2025 | 21763 | $33.05 | $0.00 | $0.00 | $0.00 | $33.05 | $0.00 |
Values
| (+) Improvement Homesite Value: | + | $0 | |
| (+) Improvement Non-Homesite Value: | + | $0 | |
| (+) Land Homesite Value: | + | $0 | |
| (+) Land Non-Homesite Value: | + | $0 | |
| (+) Curr Use (HS): | + | $0 | $0 |
| (+) Curr Use (NHS): | + | $60,000 | $632 |
| | | -------------------------- | |
| (=) Market Value: | = | $60,000 | |
| (–) Productivity Loss: | – | $59,368 | |
| | | -------------------------- | |
| (=) Subtotal: | = | $632 | |
| (+) Senior Appraised Value: | + | $0 | |
| (+) Non-Senior Appraised Value: | + | $632 | |
| | | -------------------------- | |
| (=) Total Appraised Value: | = | $632 | |
| (–) Senior Exemption Loss: | – | $0 | |
| (–) Exemption Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Taxable Value: | = | $632 | |
Taxing Jurisdiction
| Owner: | MCELMURRY II ETAL JOHN MICHAEL | | |
| % Ownership: | 100.0000000000% | | |
| Total Value: | $60,000 | | |
| Tax Area: | 109-EMS 4 70 - Tax Area EMS 4 70 |
| CURREXP | CURRENT EXPENSE | 1.1411660000 | $632 | $632 | $0.72 | | |
| DISABILITY | DISABILITY SERVICES | 0.0125000000 | $632 | $632 | $0.01 | | |
| FD04EMS | FD #4 EMS | 0.1836200000 | $632 | $632 | $0.12 | | |
| STCORLIBRY | ST CO RURAL LIBRARY | 0.2852330000 | $632 | $632 | $0.18 | | |
| MENTHEALTH | MENTAL HEALTH SERVICES | 0.0125000000 | $632 | $632 | $0.01 | | |
| CTYROAD | COUNTY ROAD | 1.1560140000 | $632 | $632 | $0.73 | | |
| SD70BND | SD #70 BOND | 1.4673250000 | $632 | $632 | $0.93 | | |
| SD70GEN | SD #70 GEN/M & O | 0.7056290000 | $632 | $632 | $0.45 | | |
| STATE | STATE LEVY | 1.4318690000 | $632 | $632 | $0.90 | | |
| STATE 2 | STATE LEVY PART 2 | 0.7684770000 | $632 | $632 | $0.49 | | |
| VETRELIEF | VETERANS RELIEF | 0.0112500000 | $632 | $632 | $0.01 | | |
| | Total Tax Rate: | 7.1755830000 | | | | | |
| | | | | Taxes w/Current Exemptions: | $4.55 | | |
| | | | | Taxes w/o Exemptions: | $4.55 | | |
Improvement / Building
Land
| 1 | Timber | Timber | 12.0000 | 522720.00 | 0.00 | 0.00 | 1.00 | $36,000 | $480 |
| 2 | Timber | Timber | 8.0000 | 348480.00 | 0.00 | 0.00 | 1.00 | $24,000 | $152 |
Roll Value History
| 2026 | N/A | N/A | N/A | N/A | N/A |
| 2025 | $0 | $100,000 | $636 | $636 | $636 |
| 2024 | $0 | $100,000 | $644 | $644 | $644 |
| 2023 | $0 | $60,000 | $632 | $632 | $632 |
| 2022 | $0 | $60,000 | $612 | $612 | $612 |
Deed and Sales History
| 1 | 08/14/2023 | SWD | SWD | WALLS JOSEPH | MCELMURRY II ETAL JOHN MICHAEL | | | $78,000.00 | 33702 | 20230005006 |
| 2 | 10/13/2021 | SWD | SWD | BREITER KENNETH C | WALLS JOSEPH | | | $120,000.00 | 28959 | 20210011960 |
|   | |
| 3 | 10/17/2013 | QCD | QCD | BREITER KENNETH C | | | | | 7965 | 20130008549 |
| 4 | 10/17/2013 | QCD | QCD | BREITER TRUST KENNETH C | | | | | 7965 | 20130008549 |
| 5 | 10/03/2013 | QCD | QCD | BREITER TRUST KENNETH C | BREITER KENNETH C | | | | 7872 | 20130008132 |
Payout Agreement
| No payout information available.. |