Property
Account |
| Property ID: | 38917 | Abbreviated Legal Description: | TAX #2 (SP 14-84-A) |
| Parcel # / Geo ID: | 2102825 | Agent Code: | |
| Type: | Real | | |
| Tax Area: | 019-F4 70 - Tax Area F4 70 | Land Use Code | 11 |
| Open Space: | N | DFL | N |
| Historic Property: | N | Remodel Property: | N |
| Multi-Family Redevelopment: | N | | |
| Township: | 31 | Section: | 13 |
| Range: | 39 | Legal Acres: | 5.3000 |
Location |
| Address: | 3528 WAITTS LAKE RD
VALLEY, WA 99181 | Mapsco: | |
| Neighborhood: | RURAL 4 MH MULTI WIDE AGE 1 | Map ID: | 313913 |
| Neighborhood CD: | 838-MHMWA1 |
Owner |
| Name: | ESSLINGER DAVID B | Owner ID: | 15827 |
| Mailing Address: | PO BOX 1000
UMATILLA, OR 97882-1000 | % 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.
* Please enter a valid date ** Please enter a valid date *
| Statement Details |
| 2026 | 21714 | STATE LEVY - STATE LEVY | $155.84 | $155.83 | $0.00 | $0.00 | $0.00 | $311.67 |
| 2026 | 21714 | COUNTY - COUNTY | $74.37 | $74.36 | $0.00 | $0.00 | $0.00 | $148.73 |
| 2026 | 21714 | DISABILITY SERVICES - DISABILITY SERVICES | $0.87 | $0.86 | $0.00 | $0.00 | $0.00 | $1.73 |
| 2026 | 21714 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $0.87 | $0.86 | $0.00 | $0.00 | $0.00 | $1.73 |
| 2026 | 21714 | VETERANS RELIEF - VETERANS RELIEF | $0.78 | $0.78 | $0.00 | $0.00 | $0.00 | $1.56 |
| 2026 | 21714 | COUNTY ROAD - COUNTY ROAD | $76.21 | $76.21 | $0.00 | $0.00 | $0.00 | $152.42 |
| 2026 | 21714 | SD #70 - SCHOOL DISTRICT #70 (VALLEY) | $131.46 | $131.45 | $0.00 | $0.00 | $0.00 | $262.91 |
| 2026 | 21714 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $98.39 | $98.38 | $0.00 | $0.00 | $0.00 | $196.77 |
| 2026 | 21714 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $18.50 | $18.49 | $0.00 | $0.00 | $0.00 | $36.99 |
| 2026 | 21714 | FIRE PATROL NET - FIRE PATROL NET | $11.50 | $11.50 | $0.00 | $0.00 | $0.00 | $23.00 |
| 2026 | 21714 | WEED CONTROL - WEED CONTROL | $2.50 | $2.50 | $0.00 | $0.00 | $0.00 | $5.00 |
| 2026 | 21714 | FP ADMIN - FIRE PATROL FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.00 | $0.50 |
| 2026 | 21714 | TOTAL: | $571.54 | $571.47 | $0.00 | $0.00 | $0.00 | $1143.01 |
|
| 2026 | 21714 | $571.54 | $571.47 | $0.00 | $0.00 | $0.00 | $1143.01 |
| Statement Details |
| 2025 | 21800 | STATE LEVY - STATE LEVY | $149.88 | $149.86 | $0.00 | $0.00 | $299.74 | $0.00 |
| 2025 | 21800 | COUNTY - COUNTY | $70.38 | $70.37 | $0.00 | $0.00 | $140.75 | $0.00 |
| 2025 | 21800 | DISABILITY SERVICES - DISABILITY SERVICES | $0.80 | $0.80 | $0.00 | $0.00 | $1.60 | $0.00 |
| 2025 | 21800 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $0.80 | $0.80 | $0.00 | $0.00 | $1.60 | $0.00 |
| 2025 | 21800 | VETERANS RELIEF - VETERANS RELIEF | $0.72 | $0.72 | $0.00 | $0.00 | $1.44 | $0.00 |
| 2025 | 21800 | COUNTY ROAD - COUNTY ROAD | $71.41 | $71.41 | $0.00 | $0.00 | $142.82 | $0.00 |
| 2025 | 21800 | SD #70 - SCHOOL DISTRICT #70 (VALLEY) | $128.34 | $128.33 | $0.00 | $0.00 | $256.67 | $0.00 |
| 2025 | 21800 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $55.80 | $55.79 | $0.00 | $0.00 | $111.59 | $0.00 |
| 2025 | 21800 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $17.51 | $17.51 | $0.00 | $0.00 | $35.02 | $0.00 |
| 2025 | 21800 | FIRE PATROL NET - FIRE PATROL NET | $11.50 | $11.50 | $0.00 | $0.00 | $23.00 | $0.00 |
| 2025 | 21800 | WEED CONTROL - WEED CONTROL | $2.50 | $2.50 | $0.00 | $0.00 | $5.00 | $0.00 |
| 2025 | 21800 | FP ADMIN - FIRE PATROL FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.50 | $0.00 |
| 2025 | 21800 | TOTAL: | $509.89 | $509.84 | $0.00 | $0.00 | $1019.73 | $0.00 |
|
| 2025 | 21800 | $509.89 | $509.84 | $0.00 | $0.00 | $1019.73 | $0.00 |
Values
| (+) Improvement Homesite Value: | + | $0 | |
| (+) Improvement Non-Homesite Value: | + | $116,121 | |
| (+) Land Homesite Value: | + | $0 | |
| (+) Land Non-Homesite Value: | + | $26,500 | |
| (+) Curr Use (HS): | + | $0 | $0 |
| (+) Curr Use (NHS): | + | $0 | $0 |
| | | -------------------------- | |
| (=) Market Value: | = | $142,621 | |
| (–) Productivity Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Subtotal: | = | $142,621 | |
| (+) Senior Appraised Value: | + | $0 | |
| (+) Non-Senior Appraised Value: | + | $142,621 | |
| | | -------------------------- | |
| (=) Total Appraised Value: | = | $142,621 | |
| (–) Senior Exemption Loss: | – | $0 | |
| (–) Exemption Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Taxable Value: | = | $142,621 | |
Taxing Jurisdiction
| Owner: | ESSLINGER DAVID B | | |
| % Ownership: | 100.0000000000% | | |
| Total Value: | $142,621 | | |
| Tax Area: | 019-F4 70 - Tax Area F4 70 |
| CURREXP | CURRENT EXPENSE | 1.1411660000 | $142,621 | $142,621 | $162.75 | | |
| DISABILITY | DISABILITY SERVICES | 0.0125000000 | $142,621 | $142,621 | $1.78 | | |
| FD04EMS | FD #4 EMS | 0.1836200000 | $142,621 | $142,621 | $26.19 | | |
| FD04EXP | FD #4 EXPENSE | 0.8642130000 | $142,621 | $142,621 | $123.25 | | |
| FD04RSV | FD #4 RESERVE | 0.0000000000 | $142,621 | $142,621 | $0.00 | | |
| STCORLIBRY | ST CO RURAL LIBRARY | 0.2852330000 | $142,621 | $142,621 | $40.68 | | |
| MENTHEALTH | MENTAL HEALTH SERVICES | 0.0125000000 | $142,621 | $142,621 | $1.78 | | |
| CTYROAD | COUNTY ROAD | 1.1560140000 | $142,621 | $142,621 | $164.87 | | |
| SD70BND | SD #70 BOND | 1.4673250000 | $142,621 | $142,621 | $209.27 | | |
| SD70GEN | SD #70 GEN/M & O | 0.7056290000 | $142,621 | $142,621 | $100.64 | | |
| STATE | STATE LEVY | 1.4318690000 | $142,621 | $142,621 | $204.21 | | |
| STATE 2 | STATE LEVY PART 2 | 0.7684770000 | $142,621 | $142,621 | $109.60 | | |
| VETRELIEF | VETERANS RELIEF | 0.0112500000 | $142,621 | $142,621 | $1.60 | | |
| | Total Tax Rate: | 8.0397960000 | | | | | |
| | | | | Taxes w/Current Exemptions: | $1,146.62 | | |
| | | | | Taxes w/o Exemptions: | $1,146.62 | | |
Improvement / Building
| Improvement #1: | Mfgd Housing - Multiwide | State Code: | 11 | 1456.0 sqft | Value: | $74,031 |
| APP-ALLOW: | YES | EXT WALL: | 2X6 | | FLOOR COVER: | ALLOW | HEAT/COOL: | FORCED AIR | | INT WALLS: | DRYWALL | Number of Bathrooms: | 2 | | Number of Bedrooms: | 3 | PLUMBING: | 9 | | ROOFING: | COMP SHINGLE | SIDING: | CEMENT | | SKIRTING: | HORIZ LAP | | |
|
| Improvement #2: | Commercial | State Code: | 11 | 1268.0 sqft | Value: | $22,090 |
| Number of Levels: | Unknown | Stories in Building: | Unknown | | Stories in Section: | Unknown | | |
|
| | Type | Description | Class CD | Sub Class CD | Year Built | Area |
| | 477 | Farm Utility Building | * | | 0 | 780.0 |
| | 456 | Tool Shed | * | | 0 | 240.0 |
| | 456 | Tool Shed | * | | 0 | 128.0 |
| | 124 | Lean-to, Farm Utility | * | | 0 | 120.0 |
| Improvement #3: | Site Improvements | State Code: | 11 | 0.0 sqft | Value: | $20,000 |
Land
| 1 | RURAL 4 | Rural Acreage | 5.3000 | 230868.00 | 0.00 | 0.00 | 1.00 | $26,500 | $0 |
Roll Value History
| 2026 | N/A | N/A | N/A | N/A | N/A |
| 2025 | $127,795 | $10,600 | $0 | $138,395 | $138,395 |
| 2024 | $117,563 | $10,600 | $0 | $128,163 | $128,163 |
| 2023 | $116,121 | $26,500 | $0 | $142,621 | $142,621 |
| 2022 | $98,944 | $26,500 | $0 | $125,444 | $125,444 |
Deed and Sales History
| 1 | 06/14/2010 | QCD | QCD | ESSLINGER BENJAMIN | ESSLINGER DAVID B | | | | 1226 | 20100004209 |
| 2 | 10/05/2007 | QCD2 | Quit Claim Deed | ESSLINGER BENJAMIN | (DOROTHY) BENJAMIN ESSLINGER | | | $0.00 | 150385 | V: 371 Pg 530 |
| 3 | 10/04/2007 | AF | AF | ESTATE LUELLA M ESSLINGER | ESSLINGER BENJAMIN | | | $0.00 | 150376 | V: 371 Pg 402 |
Payout Agreement
| No payout information available.. |