Property
Account |
| Property ID: | 39152 | Abbreviated Legal Description: | SW4 NW4 |
| Parcel # / Geo ID: | 2121220 | Agent Code: | |
| Type: | Real | | |
| Tax Area: | 006-F5 36 - Tax Area F5 36 | Land Use Code | 88 |
| Open Space: | N | DFL | Y |
| Historic Property: | N | Remodel Property: | N |
| Multi-Family Redevelopment: | N | | |
| Township: | 32 | Section: | 11 |
| Range: | 39 | Legal Acres: | 40.0000 |
Location |
| Address: | | Mapsco: | |
| Neighborhood: | Rural 4 | Map ID: | 323911 |
| Neighborhood CD: | 838 |
Owner |
| Name: | NAYLOR FRANK R | Owner ID: | 167993 |
| Mailing Address: | DINA R NAYLOR
2034B DRY CREEK RD
CHEWELAH, WA 99109 | % 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 | 21921 | STATE LEVY - STATE LEVY | $15.01 | $15.00 | $0.00 | $0.00 | $0.00 | $30.01 |
| 2026 | 21921 | COUNTY - COUNTY | $7.16 | $7.16 | $0.00 | $0.00 | $0.00 | $14.32 |
| 2026 | 21921 | DISABILITY SERVICES - DISABILITY SERVICES | $0.09 | $0.08 | $0.00 | $0.00 | $0.00 | $0.17 |
| 2026 | 21921 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $0.09 | $0.08 | $0.00 | $0.00 | $0.00 | $0.17 |
| 2026 | 21921 | VETERANS RELIEF - VETERANS RELIEF | $0.08 | $0.07 | $0.00 | $0.00 | $0.00 | $0.15 |
| 2026 | 21921 | COUNTY ROAD - COUNTY ROAD | $7.34 | $7.34 | $0.00 | $0.00 | $0.00 | $14.68 |
| 2026 | 21921 | SD #36 - SCHOOL DISTRICT #36 (CHEWELAH) | $11.10 | $11.10 | $0.00 | $0.00 | $0.00 | $22.20 |
| 2026 | 21921 | FD #5 - FIRE DISTRICT #5 (FP & EMS) | $1.25 | $1.25 | $0.00 | $0.00 | $0.00 | $2.50 |
| 2026 | 21921 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $1.78 | $1.78 | $0.00 | $0.00 | $0.00 | $3.56 |
| 2026 | 21921 | FIRE PATROL NET - FIRE PATROL NET | $11.50 | $11.50 | $0.00 | $0.00 | $0.00 | $23.00 |
| 2026 | 21921 | WEED CONTROL - WEED CONTROL | $3.00 | $3.00 | $0.00 | $0.00 | $0.00 | $6.00 |
| 2026 | 21921 | FP ADMIN - FIRE PATROL FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.00 | $0.50 |
| 2026 | 21921 | TOTAL: | $58.65 | $58.61 | $0.00 | $0.00 | $0.00 | $117.26 |
|
| 2026 | 21921 | $58.65 | $58.61 | $0.00 | $0.00 | $0.00 | $117.26 |
| Statement Details |
| 2025 | 22007 | STATE LEVY - STATE LEVY | $15.67 | $15.66 | $0.00 | $0.00 | $31.33 | $0.00 |
| 2025 | 22007 | COUNTY - COUNTY | $7.36 | $7.35 | $0.00 | $0.00 | $14.71 | $0.00 |
| 2025 | 22007 | DISABILITY SERVICES - DISABILITY SERVICES | $0.09 | $0.08 | $0.00 | $0.00 | $0.17 | $0.00 |
| 2025 | 22007 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $0.09 | $0.08 | $0.00 | $0.00 | $0.17 | $0.00 |
| 2025 | 22007 | VETERANS RELIEF - VETERANS RELIEF | $0.08 | $0.07 | $0.00 | $0.00 | $0.15 | $0.00 |
| 2025 | 22007 | COUNTY ROAD - COUNTY ROAD | $7.47 | $7.46 | $0.00 | $0.00 | $14.93 | $0.00 |
| 2025 | 22007 | SD #36 - SCHOOL DISTRICT #36 (CHEWELAH) | $11.16 | $11.15 | $0.00 | $0.00 | $22.31 | $0.00 |
| 2025 | 22007 | FD #5 - FIRE DISTRICT #5 (FP & EMS) | $6.92 | $6.91 | $0.00 | $0.00 | $13.83 | $0.00 |
| 2025 | 22007 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $1.83 | $1.83 | $0.00 | $0.00 | $3.66 | $0.00 |
| 2025 | 22007 | FIRE PATROL NET - FIRE PATROL NET | $11.50 | $11.50 | $0.00 | $0.00 | $23.00 | $0.00 |
| 2025 | 22007 | WEED CONTROL - WEED CONTROL | $3.00 | $3.00 | $0.00 | $0.00 | $6.00 | $0.00 |
| 2025 | 22007 | FP ADMIN - FIRE PATROL FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.50 | $0.00 |
| 2025 | 22007 | TOTAL: | $65.42 | $65.34 | $0.00 | $0.00 | $130.76 | $0.00 |
|
| 2025 | 22007 | $65.42 | $65.34 | $0.00 | $0.00 | $130.76 | $0.00 |
Values
| (+) Improvement Homesite Value: | + | $0 | |
| (+) Improvement Non-Homesite Value: | + | $0 | |
| (+) Land Homesite Value: | + | $0 | |
| (+) Land Non-Homesite Value: | + | $10,800 | |
| (+) Curr Use (HS): | + | $0 | $0 |
| (+) Curr Use (NHS): | + | $61,200 | $1,360 |
| | | -------------------------- | |
| (=) Market Value: | = | $72,000 | |
| (–) Productivity Loss: | – | $59,840 | |
| | | -------------------------- | |
| (=) Subtotal: | = | $12,160 | |
| (+) Senior Appraised Value: | + | $0 | |
| (+) Non-Senior Appraised Value: | + | $12,160 | |
| | | -------------------------- | |
| (=) Total Appraised Value: | = | $12,160 | |
| (–) Senior Exemption Loss: | – | $0 | |
| (–) Exemption Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Taxable Value: | = | $12,160 | |
Taxing Jurisdiction
| Owner: | NAYLOR FRANK R | | |
| % Ownership: | 100.0000000000% | | |
| Total Value: | $72,000 | | |
| Tax Area: | 006-F5 36 - Tax Area F5 36 |
| CURREXP | CURRENT EXPENSE | 1.1411660000 | $12,160 | $12,160 | $13.88 | | |
| DISABILITY | DISABILITY SERVICES | 0.0125000000 | $12,160 | $12,160 | $0.15 | | |
| FD05EXP | FD #5 EXPENSE | 0.8761890000 | $12,160 | $12,160 | $10.65 | | |
| FD05RSV | FD #5 RESERVE | 0.0000000000 | $12,160 | $12,160 | $0.00 | | |
| STCORLIBRY | ST CO RURAL LIBRARY | 0.2852330000 | $12,160 | $12,160 | $3.47 | | |
| MENTHEALTH | MENTAL HEALTH SERVICES | 0.0125000000 | $12,160 | $12,160 | $0.15 | | |
| CTYROAD | COUNTY ROAD | 1.1560140000 | $12,160 | $12,160 | $14.06 | | |
| SD#36 CP | SD#36 CAPITAL PROJECTS | 0.5182100000 | $12,160 | $12,160 | $6.30 | | |
| SD36GEN | SD #36 GEN/M & O | 1.2455740000 | $12,160 | $12,160 | $15.15 | | |
| STATE | STATE LEVY | 1.4318690000 | $12,160 | $12,160 | $17.41 | | |
| STATE 2 | STATE LEVY PART 2 | 0.7684770000 | $12,160 | $12,160 | $9.34 | | |
| VETRELIEF | VETERANS RELIEF | 0.0112500000 | $12,160 | $12,160 | $0.14 | | |
| | Total Tax Rate: | 7.4589820000 | | | | | |
| | | | | Taxes w/Current Exemptions: | $90.70 | | |
| | | | | Taxes w/o Exemptions: | $90.70 | | |
Improvement / Building
Land
| 1 | RURAL 4 | Rural Acreage | 6.0000 | 261360.00 | 0.00 | 0.00 | 1.00 | $10,800 | $0 |
| 2 | Timber | Timber | 9.3600 | 407721.60 | 0.00 | 0.00 | 1.00 | $16,848 | $374 |
| 3 | Timber | Timber | 14.2900 | 622472.40 | 0.00 | 0.00 | 1.00 | $25,722 | $572 |
| 4 | Timber | Timber | 10.3500 | 450846.00 | 0.00 | 0.00 | 1.00 | $18,630 | $414 |
Roll Value History
| 2026 | N/A | N/A | N/A | N/A | N/A |
| 2025 | $0 | $80,000 | $1,326 | $13,326 | $13,326 |
| 2024 | $0 | $80,000 | $1,394 | $13,394 | $13,394 |
| 2023 | $0 | $72,000 | $1,360 | $12,160 | $12,160 |
| 2022 | $0 | $72,000 | $1,326 | $12,126 | $12,126 |
Deed and Sales History
| 1 | 10/20/2025 | SWD | SWD | NAYLOR FRANK R | BAUMANN BROTHERS INVESTMEMTS LLC | | | $225,000.00 | 38518 | 20250006116 |
| | |
| 2 | 04/15/2020 | SWD | SWD | MERRITT DON A | NAYLOR FRANK R | | | $200,000.00 | 23935 | 20200002765 |
| | |
Payout Agreement
| No payout information available.. |