Property
Account |
| Property ID: | 45989 | Abbreviated Legal Description: | 6 31 40 LESS RR W1/2 LOT 2 |
| Parcel # / Geo ID: | 2515000 | Agent Code: | |
| Type: | Real | | |
| Tax Area: | 005-F4 36 - Tax Area F4 36 | Land Use Code | 88 |
| Open Space: | N | DFL | Y |
| Historic Property: | N | Remodel Property: | N |
| Multi-Family Redevelopment: | N | | |
| Township: | 31 | Section: | 06 |
| Range: | 40 | Legal Acres: | 18.6900 |
Location |
| Address: | 3174 A SMOLA RD CHEWELAH, WA 99109 | Mapsco: | |
| Neighborhood: | RURAL 4 RESIDENCE SIZE 1 AGE 2 | Map ID: | 314006 |
| Neighborhood CD: | 838-RRS1A2 |
Owner |
| Name: | FRUNZ JENNIFER K | Owner ID: | 16688 |
| Mailing Address: | 3127 SMOLA ROAD 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.
* Please enter a valid date ** Please enter a valid date *
Statement Details |
| 2026 | 27679 | STATE LEVY - STATE LEVY | $199.16 | $199.14 | $0.00 | $0.00 | $0.00 | $398.30 |
| 2026 | 27679 | COUNTY - COUNTY | $95.04 | $95.03 | $0.00 | $0.00 | $0.00 | $190.07 |
| 2026 | 27679 | DISABILITY SERVICES - DISABILITY SERVICES | $1.11 | $1.10 | $0.00 | $0.00 | $0.00 | $2.21 |
| 2026 | 27679 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $1.11 | $1.10 | $0.00 | $0.00 | $0.00 | $2.21 |
| 2026 | 27679 | VETERANS RELIEF - VETERANS RELIEF | $1.00 | $0.99 | $0.00 | $0.00 | $0.00 | $1.99 |
| 2026 | 27679 | COUNTY ROAD - COUNTY ROAD | $97.40 | $97.39 | $0.00 | $0.00 | $0.00 | $194.79 |
| 2026 | 27679 | SD #36 - SCHOOL DISTRICT #36 (CHEWELAH) | $147.34 | $147.33 | $0.00 | $0.00 | $0.00 | $294.67 |
| 2026 | 27679 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $125.74 | $125.72 | $0.00 | $0.00 | $0.00 | $251.46 |
| 2026 | 27679 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $23.64 | $23.63 | $0.00 | $0.00 | $0.00 | $47.27 |
| 2026 | 27679 | FIRE PATROL NET - FIRE PATROL NET | $11.50 | $11.50 | $0.00 | $0.00 | $0.00 | $23.00 |
| 2026 | 27679 | WEED CONTROL - WEED CONTROL | $2.50 | $2.50 | $0.00 | $0.00 | $0.00 | $5.00 |
| 2026 | 27679 | FP ADMIN - FIRE PATROL FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.00 | $0.50 |
| 2026 | 27679 | TOTAL: | $705.79 | $705.68 | $0.00 | $0.00 | $0.00 | $1411.47 |
|
| 2026 | 27679 | $705.79 | $705.68 | $0.00 | $0.00 | $0.00 | $1411.47 |
Statement Details |
| 2025 | 27789 | STATE LEVY - STATE LEVY | $200.98 | $200.97 | $0.00 | $0.00 | $401.95 | $0.00 |
| 2025 | 27789 | COUNTY - COUNTY | $94.37 | $94.37 | $0.00 | $0.00 | $188.74 | $0.00 |
| 2025 | 27789 | DISABILITY SERVICES - DISABILITY SERVICES | $1.08 | $1.07 | $0.00 | $0.00 | $2.15 | $0.00 |
| 2025 | 27789 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $1.08 | $1.07 | $0.00 | $0.00 | $2.15 | $0.00 |
| 2025 | 27789 | VETERANS RELIEF - VETERANS RELIEF | $0.97 | $0.96 | $0.00 | $0.00 | $1.93 | $0.00 |
| 2025 | 27789 | COUNTY ROAD - COUNTY ROAD | $95.76 | $95.76 | $0.00 | $0.00 | $191.52 | $0.00 |
| 2025 | 27789 | SD #36 - SCHOOL DISTRICT #36 (CHEWELAH) | $143.16 | $143.15 | $0.00 | $0.00 | $286.31 | $0.00 |
| 2025 | 27789 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $74.83 | $74.82 | $0.00 | $0.00 | $149.65 | $0.00 |
| 2025 | 27789 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $23.48 | $23.48 | $0.00 | $0.00 | $46.96 | $0.00 |
| 2025 | 27789 | FIRE PATROL NET - FIRE PATROL NET | $11.50 | $11.50 | $0.00 | $0.00 | $23.00 | $0.00 |
| 2025 | 27789 | WEED CONTROL - WEED CONTROL | $2.50 | $2.50 | $0.00 | $0.00 | $5.00 | $0.00 |
| 2025 | 27789 | FP ADMIN - FIRE PATROL FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.50 | $0.00 |
| 2025 | 27789 | TOTAL: | $649.96 | $649.90 | $0.00 | $0.00 | $1299.86 | $0.00 |
|
| 2025 | 27789 | $649.96 | $649.90 | $0.00 | $0.00 | $1299.86 | $0.00 |
Values
| (+) Improvement Homesite Value: | + | $0 | |
| (+) Improvement Non-Homesite Value: | + | $170,590 | |
| (+) Land Homesite Value: | + | $0 | |
| (+) Land Non-Homesite Value: | + | $3,500 | |
| (+) Curr Use (HS): | + | $0 | $0 |
| (+) Curr Use (NHS): | + | $61,915 | $483 |
| | | -------------------------- | |
| (=) Market Value: | = | $236,005 | |
| (–) Productivity Loss: | – | $61,432 | |
| | | -------------------------- | |
| (=) Subtotal: | = | $174,573 | |
| (+) Senior Appraised Value: | + | $0 | |
| (+) Non-Senior Appraised Value: | + | $174,573 | |
| | | -------------------------- | |
| (=) Total Appraised Value: | = | $174,573 | |
| (–) Senior Exemption Loss: | – | $0 | |
| (–) Exemption Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Taxable Value: | = | $174,573 | |
Taxing Jurisdiction
| Owner: | FRUNZ JENNIFER K | | |
| % Ownership: | 100.0000000000% | | |
| Total Value: | $236,005 | | |
| Tax Area: | 005-F4 36 - Tax Area F4 36 |
| CURREXP | CURRENT EXPENSE | 1.1411660000 | $174,573 | $174,573 | $199.22 | | |
| DISABILITY | DISABILITY SERVICES | 0.0125000000 | $174,573 | $174,573 | $2.18 | | |
| FD04EMS | FD #4 EMS | 0.1836200000 | $174,573 | $174,573 | $32.06 | | |
| FD04EXP | FD #4 EXPENSE | 0.8642130000 | $174,573 | $174,573 | $150.87 | | |
| FD04RSV | FD #4 RESERVE | 0.0000000000 | $174,573 | $174,573 | $0.00 | | |
| STCORLIBRY | ST CO RURAL LIBRARY | 0.2852330000 | $174,573 | $174,573 | $49.79 | | |
| MENTHEALTH | MENTAL HEALTH SERVICES | 0.0125000000 | $174,573 | $174,573 | $2.18 | | |
| CTYROAD | COUNTY ROAD | 1.1560140000 | $174,573 | $174,573 | $201.81 | | |
| SD#36 CP | SD#36 CAPITAL PROJECTS | 0.5182100000 | $174,573 | $174,573 | $90.47 | | |
| SD36GEN | SD #36 GEN/M & O | 1.2455740000 | $174,573 | $174,573 | $217.44 | | |
| STATE | STATE LEVY | 1.4318690000 | $174,573 | $174,573 | $249.97 | | |
| STATE 2 | STATE LEVY PART 2 | 0.7684770000 | $174,573 | $174,573 | $134.16 | | |
| VETRELIEF | VETERANS RELIEF | 0.0112500000 | $174,573 | $174,573 | $1.96 | | |
| | Total Tax Rate: | 7.6306260000 | | | | | |
| | | | | Taxes w/Current Exemptions: | $1,332.11 | | |
| | | | | Taxes w/o Exemptions: | $1,332.11 | | |
Improvement / Building
| Improvement #1: | Site Improvements | State Code: | 88 | 0.0 sqft | Value: | $20,000 |
| Improvement #2: | Commercial | State Code: | 88 | 1104.0 sqft | Value: | $14,202 |
| 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 | 864.0 |
| | 478 | Farm Implement Shed | * | | 0 | 240.0 |
| Improvement #3: | Single Family Residence | State Code: | 88 | 1772.0 sqft | Value: | $136,388 |
| Total Rooms: | Unknown |   |   |
|
Land
| 1 | Timber | Timber | 7.0000 | 304920.00 | 0.00 | 0.00 | 1.00 | $24,500 | $280 |
| 2 | Timber | Timber | 10.6900 | 465656.40 | 0.00 | 0.00 | 1.00 | $37,415 | $203 |
| 3 | RURAL 4 | Rural Acreage | 1.0000 | 43560.00 | 0.00 | 0.00 | 1.00 | $3,500 | $0 |
Roll Value History
| 2026 | N/A | N/A | N/A | N/A | N/A |
| 2025 | $172,867 | $65,415 | $497 | $176,864 | $176,864 |
| 2024 | $167,874 | $65,415 | $490 | $171,864 | $171,864 |
| 2023 | $170,590 | $65,415 | $483 | $174,573 | $174,573 |
| 2022 | $160,336 | $65,415 | $465 | $164,301 | $164,301 |
Deed and Sales History
Payout Agreement
| No payout information available.. |