Property
Account |
| Property ID: | 38993 | Abbreviated Legal Description: | N2 SE4 NW4 |
| Parcel # / Geo ID: | 2109800 | Agent Code: | |
| Type: | Real | | |
| Tax Area: | 018-70 - Tax Area 70 | Land Use Code | 88 |
| Open Space: | N | DFL | Y |
| Historic Property: | N | Remodel Property: | N |
| Multi-Family Redevelopment: | N | | |
| Township: | 31 | Section: | 35 |
| Range: | 39 | Legal Acres: | 20.0000 |
Location |
| Address: | 4263 NELLIE SMITH WAY VALLEY, WA 99181 | Mapsco: | |
| Neighborhood: | RURAL 4 CABINS | Map ID: | 313935 |
| Neighborhood CD: | 838-CABIN |
Owner |
| Name: | LINING THOMAS W | Owner ID: | 21927 |
| Mailing Address: | DEBRA L LINING 11904 EAST FREDRICK AVE SPOKANE, WA 99206 | % 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 | 21784 | STATE LEVY - STATE LEVY | $26.49 | $26.47 | $0.00 | $0.00 | $52.96 | $0.00 |
| 2026 | 21784 | COUNTY - COUNTY | $12.64 | $12.63 | $0.00 | $0.00 | $25.27 | $0.00 |
| 2026 | 21784 | DISABILITY SERVICES - DISABILITY SERVICES | $0.15 | $0.14 | $0.00 | $0.00 | $0.29 | $0.00 |
| 2026 | 21784 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $0.15 | $0.14 | $0.00 | $0.00 | $0.29 | $0.00 |
| 2026 | 21784 | VETERANS RELIEF - VETERANS RELIEF | $0.13 | $0.13 | $0.00 | $0.00 | $0.26 | $0.00 |
| 2026 | 21784 | COUNTY ROAD - COUNTY ROAD | $12.95 | $12.95 | $0.00 | $0.00 | $25.90 | $0.00 |
| 2026 | 21784 | SD #70 - SCHOOL DISTRICT #70 (VALLEY) | $22.34 | $22.33 | $0.00 | $0.00 | $44.67 | $0.00 |
| 2026 | 21784 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $3.15 | $3.14 | $0.00 | $0.00 | $6.29 | $0.00 |
| 2026 | 21784 | FIRE PATROL NET - FIRE PATROL NET | $11.50 | $11.50 | $0.00 | $0.00 | $23.00 | $0.00 |
| 2026 | 21784 | WEED CONTROL - WEED CONTROL | $2.50 | $2.50 | $0.00 | $0.00 | $5.00 | $0.00 |
| 2026 | 21784 | FP ADMIN - FIRE PATROL FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.50 | $0.00 |
| 2026 | 21784 | TOTAL: | $92.25 | $92.18 | $0.00 | $0.00 | $184.43 | $0.00 |
|
| 2026 | 21784 | $92.25 | $92.18 | $0.00 | $0.00 | $184.43 | $0.00 |
Statement Details |
| 2025 | 21870 | STATE LEVY - STATE LEVY | $28.24 | $28.22 | $0.00 | $0.00 | $56.46 | $0.00 |
| 2025 | 21870 | COUNTY - COUNTY | $13.26 | $13.25 | $0.00 | $0.00 | $26.51 | $0.00 |
| 2025 | 21870 | DISABILITY SERVICES - DISABILITY SERVICES | $0.15 | $0.15 | $0.00 | $0.00 | $0.30 | $0.00 |
| 2025 | 21870 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $0.15 | $0.15 | $0.00 | $0.00 | $0.30 | $0.00 |
| 2025 | 21870 | VETERANS RELIEF - VETERANS RELIEF | $0.14 | $0.13 | $0.00 | $0.00 | $0.27 | $0.00 |
| 2025 | 21870 | COUNTY ROAD - COUNTY ROAD | $13.45 | $13.45 | $0.00 | $0.00 | $26.90 | $0.00 |
| 2025 | 21870 | SD #70 - SCHOOL DISTRICT #70 (VALLEY) | $24.18 | $24.17 | $0.00 | $0.00 | $48.35 | $0.00 |
| 2025 | 21870 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $3.30 | $3.30 | $0.00 | $0.00 | $6.60 | $0.00 |
| 2025 | 21870 | FIRE PATROL NET - FIRE PATROL NET | $11.50 | $11.50 | $0.00 | $0.00 | $23.00 | $0.00 |
| 2025 | 21870 | WEED CONTROL - WEED CONTROL | $2.50 | $2.50 | $0.00 | $0.00 | $5.00 | $0.00 |
| 2025 | 21870 | FP ADMIN - FIRE PATROL FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.50 | $0.00 |
| 2025 | 21870 | TOTAL: | $97.12 | $97.07 | $0.00 | $0.00 | $194.19 | $0.00 |
|
| 2025 | 21870 | $97.12 | $97.07 | $0.00 | $0.00 | $194.19 | $0.00 |
Values
| (+) Improvement Homesite Value: | + | $0 | |
| (+) Improvement Non-Homesite Value: | + | $24,555 | |
| (+) Land Homesite Value: | + | $0 | |
| (+) Land Non-Homesite Value: | + | $1,000 | |
| (+) Curr Use (HS): | + | $0 | $0 |
| (+) Curr Use (NHS): | + | $39,000 | $724 |
| | | -------------------------- | |
| (=) Market Value: | = | $64,555 | |
| (–) Productivity Loss: | – | $38,276 | |
| | | -------------------------- | |
| (=) Subtotal: | = | $26,279 | |
| (+) Senior Appraised Value: | + | $0 | |
| (+) Non-Senior Appraised Value: | + | $26,279 | |
| | | -------------------------- | |
| (=) Total Appraised Value: | = | $26,279 | |
| (–) Senior Exemption Loss: | – | $0 | |
| (–) Exemption Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Taxable Value: | = | $26,279 | |
Taxing Jurisdiction
| Owner: | LINING THOMAS W | | |
| % Ownership: | 100.0000000000% | | |
| Total Value: | $64,555 | | |
| Tax Area: | 018-70 - Tax Area 70 |
| CURREXP | CURRENT EXPENSE | 1.1411660000 | $26,279 | $26,279 | $29.99 | | |
| DISABILITY | DISABILITY SERVICES | 0.0125000000 | $26,279 | $26,279 | $0.33 | | |
| STCORLIBRY | ST CO RURAL LIBRARY | 0.2852330000 | $26,279 | $26,279 | $7.50 | | |
| MENTHEALTH | MENTAL HEALTH SERVICES | 0.0125000000 | $26,279 | $26,279 | $0.33 | | |
| CTYROAD | COUNTY ROAD | 1.1560140000 | $26,279 | $26,279 | $30.38 | | |
| SD70BND | SD #70 BOND | 1.4673250000 | $26,279 | $26,279 | $38.56 | | |
| SD70GEN | SD #70 GEN/M & O | 0.7056290000 | $26,279 | $26,279 | $18.54 | | |
| STATE | STATE LEVY | 1.4318690000 | $26,279 | $26,279 | $37.63 | | |
| STATE 2 | STATE LEVY PART 2 | 0.7684770000 | $26,279 | $26,279 | $20.19 | | |
| VETRELIEF | VETERANS RELIEF | 0.0112500000 | $26,279 | $26,279 | $0.30 | | |
| | Total Tax Rate: | 6.9919630000 | | | | | |
| | | | | Taxes w/Current Exemptions: | $183.75 | | |
| | | | | Taxes w/o Exemptions: | $183.75 | | |
Improvement / Building
| Improvement #1: | Single Family Residence | State Code: | 88 | 598.0 sqft | Value: | $24,555 |
|
Land
| 1 | Timber | Timber | 6.3100 | 274863.60 | 0.00 | 0.00 | 1.00 | $12,620 | $252 |
| 2 | Timber | Timber | 10.5300 | 458686.80 | 0.00 | 0.00 | 1.00 | $21,060 | $421 |
| 3 | Timber | Timber | 2.6600 | 115869.60 | 0.00 | 0.00 | 1.00 | $5,320 | $51 |
| 4 | RURAL 4 | Rural Acreage | 0.5000 | 21780.00 | 0.00 | 0.00 | 1.00 | $1,000 | $0 |
Roll Value History
| 2026 | N/A | N/A | N/A | N/A | N/A |
| 2025 | $20,302 | $100,000 | $713 | $23,515 | $23,515 |
| 2024 | $20,899 | $100,000 | $742 | $24,141 | $24,141 |
| 2023 | $24,555 | $40,000 | $724 | $26,279 | $26,279 |
| 2022 | $23,372 | $40,000 | $705 | $25,077 | $25,077 |
Deed and Sales History
Payout Agreement
| No payout information available.. |