Property
Account |
| Property ID: | 39001 | Abbreviated Legal Description: | N2 SW4 SE4 |
| Parcel # / Geo ID: | 2110300 | Agent Code: | |
| Type: | Real | | |
| Tax Area: | 019-F4 70 - Tax Area F4 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: | 4179 C NELLIE SMITH WAY
VALLEY, WA 99181 | Mapsco: | |
| Neighborhood: | RURAL 4 CABINS | Map ID: | 313935 |
| Neighborhood CD: | 838-CABIN |
Owner |
| Name: | LINING WALTER | Owner ID: | 21928 |
| Mailing Address: | 12322 E 27TH
SPOKANE, WA 99216 | % 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 | 21791 | STATE LEVY - STATE LEVY | $43.74 | $43.74 | $0.00 | $0.00 | $0.00 | $87.48 |
| 2026 | 21791 | COUNTY - COUNTY | $20.87 | $20.87 | $0.00 | $0.00 | $0.00 | $41.74 |
| 2026 | 21791 | DISABILITY SERVICES - DISABILITY SERVICES | $0.25 | $0.24 | $0.00 | $0.00 | $0.00 | $0.49 |
| 2026 | 21791 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $0.25 | $0.24 | $0.00 | $0.00 | $0.00 | $0.49 |
| 2026 | 21791 | VETERANS RELIEF - VETERANS RELIEF | $0.22 | $0.22 | $0.00 | $0.00 | $0.00 | $0.44 |
| 2026 | 21791 | COUNTY ROAD - COUNTY ROAD | $21.39 | $21.39 | $0.00 | $0.00 | $0.00 | $42.78 |
| 2026 | 21791 | SD #70 - SCHOOL DISTRICT #70 (VALLEY) | $36.90 | $36.89 | $0.00 | $0.00 | $0.00 | $73.79 |
| 2026 | 21791 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $27.62 | $27.61 | $0.00 | $0.00 | $0.00 | $55.23 |
| 2026 | 21791 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $5.19 | $5.19 | $0.00 | $0.00 | $0.00 | $10.38 |
| 2026 | 21791 | FIRE PATROL NET - FIRE PATROL NET | $11.50 | $11.50 | $0.00 | $0.00 | $0.00 | $23.00 |
| 2026 | 21791 | WEED CONTROL - WEED CONTROL | $2.50 | $2.50 | $0.00 | $0.00 | $0.00 | $5.00 |
| 2026 | 21791 | FP ADMIN - FIRE PATROL FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.00 | $0.50 |
| 2026 | 21791 | TOTAL: | $170.68 | $170.64 | $0.00 | $0.00 | $0.00 | $341.32 |
|
| 2026 | 21791 | $170.68 | $170.64 | $0.00 | $0.00 | $0.00 | $341.32 |
| Statement Details |
| 2025 | 21877 | STATE LEVY - STATE LEVY | $45.59 | $45.58 | $0.00 | $0.00 | $91.17 | $0.00 |
| 2025 | 21877 | COUNTY - COUNTY | $21.41 | $21.40 | $0.00 | $0.00 | $42.81 | $0.00 |
| 2025 | 21877 | DISABILITY SERVICES - DISABILITY SERVICES | $0.25 | $0.24 | $0.00 | $0.00 | $0.49 | $0.00 |
| 2025 | 21877 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $0.25 | $0.24 | $0.00 | $0.00 | $0.49 | $0.00 |
| 2025 | 21877 | VETERANS RELIEF - VETERANS RELIEF | $0.22 | $0.22 | $0.00 | $0.00 | $0.44 | $0.00 |
| 2025 | 21877 | COUNTY ROAD - COUNTY ROAD | $21.72 | $21.72 | $0.00 | $0.00 | $43.44 | $0.00 |
| 2025 | 21877 | SD #70 - SCHOOL DISTRICT #70 (VALLEY) | $39.04 | $39.03 | $0.00 | $0.00 | $78.07 | $0.00 |
| 2025 | 21877 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $16.97 | $16.97 | $0.00 | $0.00 | $33.94 | $0.00 |
| 2025 | 21877 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $5.33 | $5.32 | $0.00 | $0.00 | $10.65 | $0.00 |
| 2025 | 21877 | FIRE PATROL NET - FIRE PATROL NET | $11.50 | $11.50 | $0.00 | $0.00 | $23.00 | $0.00 |
| 2025 | 21877 | WEED CONTROL - WEED CONTROL | $2.50 | $2.50 | $0.00 | $0.00 | $5.00 | $0.00 |
| 2025 | 21877 | FP ADMIN - FIRE PATROL FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.50 | $0.00 |
| 2025 | 21877 | TOTAL: | $165.03 | $164.97 | $0.00 | $0.00 | $330.00 | $0.00 |
|
| 2025 | 21877 | $165.03 | $164.97 | $0.00 | $0.00 | $330.00 | $0.00 |
Values
| (+) Improvement Homesite Value: | + | $0 | |
| (+) Improvement Non-Homesite Value: | + | $33,501 | |
| (+) Land Homesite Value: | + | $0 | |
| (+) Land Non-Homesite Value: | + | $1,000 | |
| (+) Curr Use (HS): | + | $0 | $0 |
| (+) Curr Use (NHS): | + | $39,000 | $780 |
| | | -------------------------- | |
| (=) Market Value: | = | $73,501 | |
| (–) Productivity Loss: | – | $38,220 | |
| | | -------------------------- | |
| (=) Subtotal: | = | $35,281 | |
| (+) Senior Appraised Value: | + | $0 | |
| (+) Non-Senior Appraised Value: | + | $35,281 | |
| | | -------------------------- | |
| (=) Total Appraised Value: | = | $35,281 | |
| (–) Senior Exemption Loss: | – | $0 | |
| (–) Exemption Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Taxable Value: | = | $35,281 | |
Taxing Jurisdiction
| Owner: | LINING WALTER | | |
| % Ownership: | 100.0000000000% | | |
| Total Value: | $73,501 | | |
| Tax Area: | 019-F4 70 - Tax Area F4 70 |
| CURREXP | CURRENT EXPENSE | 1.1411660000 | $35,281 | $35,281 | $40.26 | | |
| DISABILITY | DISABILITY SERVICES | 0.0125000000 | $35,281 | $35,281 | $0.44 | | |
| FD04EMS | FD #4 EMS | 0.1836200000 | $35,281 | $35,281 | $6.48 | | |
| FD04EXP | FD #4 EXPENSE | 0.8642130000 | $35,281 | $35,281 | $30.49 | | |
| FD04RSV | FD #4 RESERVE | 0.0000000000 | $35,281 | $35,281 | $0.00 | | |
| STCORLIBRY | ST CO RURAL LIBRARY | 0.2852330000 | $35,281 | $35,281 | $10.06 | | |
| MENTHEALTH | MENTAL HEALTH SERVICES | 0.0125000000 | $35,281 | $35,281 | $0.44 | | |
| CTYROAD | COUNTY ROAD | 1.1560140000 | $35,281 | $35,281 | $40.79 | | |
| SD70BND | SD #70 BOND | 1.4673250000 | $35,281 | $35,281 | $51.77 | | |
| SD70GEN | SD #70 GEN/M & O | 0.7056290000 | $35,281 | $35,281 | $24.90 | | |
| STATE | STATE LEVY | 1.4318690000 | $35,281 | $35,281 | $50.52 | | |
| STATE 2 | STATE LEVY PART 2 | 0.7684770000 | $35,281 | $35,281 | $27.11 | | |
| VETRELIEF | VETERANS RELIEF | 0.0112500000 | $35,281 | $35,281 | $0.40 | | |
| | Total Tax Rate: | 8.0397960000 | | | | | |
| | | | | Taxes w/Current Exemptions: | $283.66 | | |
| | | | | Taxes w/o Exemptions: | $283.66 | | |
Improvement / Building
| Improvement #1: | Single Family Residence | State Code: | 88 | 448.0 sqft | Value: | $27,823 |
|
| Improvement #2: | Site Improvements | State Code: | 88 | 0.0 sqft | Value: | $3,500 |
| Improvement #3: | Commercial | State Code: | 88 | 160.0 sqft | Value: | $2,178 |
| Number of Levels: | Unknown | Stories in Building: | Unknown | | Stories in Section: | Unknown | | |
|
Land
| 1 | Timber | Timber | 19.5000 | 849420.00 | 0.00 | 0.00 | 1.00 | $39,000 | $780 |
| 2 | 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 | $35,583 | $100,000 | $761 | $38,844 | $38,844 |
| 2024 | $35,681 | $100,000 | $800 | $38,981 | $38,981 |
| 2023 | $33,501 | $40,000 | $780 | $35,281 | $35,281 |
| 2022 | $31,479 | $40,000 | $761 | $33,240 | $33,240 |
Deed and Sales History
Payout Agreement
| No payout information available.. |