Property
Account |
| Property ID: | 47449 | Abbreviated Legal Description: | SE4 NE4; E2 SW4; SE4 |
| Parcel # / Geo ID: | 2603900 | Agent Code: | |
| Type: | Real | | |
| Tax Area: | 005-F4 36 - Tax Area F4 36 | Land Use Code | 83 |
| Open Space: | Y | DFL | N |
| Historic Property: | N | Remodel Property: | N |
| Multi-Family Redevelopment: | N | | |
| Township: | 32 | Section: | 25 |
| Range: | 40 | Legal Acres: | 280.0000 |
Location |
| Address: | 2558 SMITH RD CHEWELAH, WA 99109 | Mapsco: | |
| Neighborhood: | RURAL 4 RESIDENCE SIZE 0 AGE 1 | Map ID: | 324025 |
| Neighborhood CD: | 838-RRS0A1 |
Owner |
| Name: | LACY FAMILY FARM LLC | Owner ID: | 153026 |
| Mailing Address: | 2476 LOGAN 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.
* Please enter a valid date ** Please enter a valid date *
Statement Details |
| 2026 | 28867 | STATE LEVY - STATE LEVY | $281.29 | $281.28 | $0.00 | $0.00 | $0.00 | $562.57 |
| 2026 | 28867 | COUNTY - COUNTY | $134.23 | $134.23 | $0.00 | $0.00 | $0.00 | $268.46 |
| 2026 | 28867 | DISABILITY SERVICES - DISABILITY SERVICES | $1.56 | $1.56 | $0.00 | $0.00 | $0.00 | $3.12 |
| 2026 | 28867 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $1.56 | $1.56 | $0.00 | $0.00 | $0.00 | $3.12 |
| 2026 | 28867 | VETERANS RELIEF - VETERANS RELIEF | $1.41 | $1.40 | $0.00 | $0.00 | $0.00 | $2.81 |
| 2026 | 28867 | COUNTY ROAD - COUNTY ROAD | $137.56 | $137.56 | $0.00 | $0.00 | $0.00 | $275.12 |
| 2026 | 28867 | SD #36 - SCHOOL DISTRICT #36 (CHEWELAH) | $208.10 | $208.10 | $0.00 | $0.00 | $0.00 | $416.20 |
| 2026 | 28867 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $177.59 | $177.58 | $0.00 | $0.00 | $0.00 | $355.17 |
| 2026 | 28867 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $33.39 | $33.38 | $0.00 | $0.00 | $0.00 | $66.77 |
| 2026 | 28867 | WEED CONTROL - WEED CONTROL | $12.50 | $12.50 | $0.00 | $0.00 | $0.00 | $25.00 |
| 2026 | 28867 | TOTAL: | $989.19 | $989.15 | $0.00 | $0.00 | $0.00 | $1978.34 |
|
| 2026 | 28867 | $989.19 | $989.15 | $0.00 | $0.00 | $0.00 | $1978.34 |
Statement Details |
| 2025 | 28982 | STATE LEVY - STATE LEVY | $275.67 | $275.65 | $0.00 | $0.00 | $551.32 | $0.00 |
| 2025 | 28982 | COUNTY - COUNTY | $129.44 | $129.43 | $0.00 | $0.00 | $258.87 | $0.00 |
| 2025 | 28982 | DISABILITY SERVICES - DISABILITY SERVICES | $1.48 | $1.47 | $0.00 | $0.00 | $2.95 | $0.00 |
| 2025 | 28982 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $1.48 | $1.47 | $0.00 | $0.00 | $2.95 | $0.00 |
| 2025 | 28982 | VETERANS RELIEF - VETERANS RELIEF | $1.33 | $1.32 | $0.00 | $0.00 | $2.65 | $0.00 |
| 2025 | 28982 | COUNTY ROAD - COUNTY ROAD | $131.35 | $131.34 | $0.00 | $0.00 | $262.69 | $0.00 |
| 2025 | 28982 | SD #36 - SCHOOL DISTRICT #36 (CHEWELAH) | $196.36 | $196.35 | $0.00 | $0.00 | $392.71 | $0.00 |
| 2025 | 28982 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $102.63 | $102.62 | $0.00 | $0.00 | $205.25 | $0.00 |
| 2025 | 28982 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $32.21 | $32.20 | $0.00 | $0.00 | $64.41 | $0.00 |
| 2025 | 28982 | WEED CONTROL - WEED CONTROL | $8.00 | $8.00 | $0.00 | $0.00 | $16.00 | $0.00 |
| 2025 | 28982 | TOTAL: | $879.95 | $879.85 | $0.00 | $0.00 | $1759.80 | $0.00 |
|
| 2025 | 28982 | $879.95 | $879.85 | $0.00 | $0.00 | $1759.80 | $0.00 |
Values
| (+) Improvement Homesite Value: | + | $0 | |
| (+) Improvement Non-Homesite Value: | + | $92,532 | |
| (+) Land Homesite Value: | + | $0 | |
| (+) Land Non-Homesite Value: | + | $0 | |
| (+) Curr Use (HS): | + | $0 | $0 |
| (+) Curr Use (NHS): | + | $336,000 | $94,976 |
| | | -------------------------- | |
| (=) Market Value: | = | $428,532 | |
| (–) Productivity Loss: | – | $241,024 | |
| | | -------------------------- | |
| (=) Subtotal: | = | $187,508 | |
| (+) Senior Appraised Value: | + | $0 | |
| (+) Non-Senior Appraised Value: | + | $187,508 | |
| | | -------------------------- | |
| (=) Total Appraised Value: | = | $187,508 | |
| (–) Senior Exemption Loss: | – | $0 | |
| (–) Exemption Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Taxable Value: | = | $187,508 | |
Taxing Jurisdiction
| Owner: | LACY FAMILY FARM LLC | | |
| % Ownership: | 100.0000000000% | | |
| Total Value: | $428,532 | | |
| Tax Area: | 005-F4 36 - Tax Area F4 36 |
| CURREXP | CURRENT EXPENSE | 1.1411660000 | $187,508 | $187,508 | $213.98 | | |
| DISABILITY | DISABILITY SERVICES | 0.0125000000 | $187,508 | $187,508 | $2.34 | | |
| FD04EMS | FD #4 EMS | 0.1836200000 | $187,508 | $187,508 | $34.43 | | |
| FD04EXP | FD #4 EXPENSE | 0.8642130000 | $187,508 | $187,508 | $162.05 | | |
| FD04RSV | FD #4 RESERVE | 0.0000000000 | $187,508 | $187,508 | $0.00 | | |
| STCORLIBRY | ST CO RURAL LIBRARY | 0.2852330000 | $187,508 | $187,508 | $53.48 | | |
| MENTHEALTH | MENTAL HEALTH SERVICES | 0.0125000000 | $187,508 | $187,508 | $2.34 | | |
| CTYROAD | COUNTY ROAD | 1.1560140000 | $187,508 | $187,508 | $216.76 | | |
| SD#36 CP | SD#36 CAPITAL PROJECTS | 0.5182100000 | $187,508 | $187,508 | $97.17 | | |
| SD36GEN | SD #36 GEN/M & O | 1.2455740000 | $187,508 | $187,508 | $233.56 | | |
| STATE | STATE LEVY | 1.4318690000 | $187,508 | $187,508 | $268.49 | | |
| STATE 2 | STATE LEVY PART 2 | 0.7684770000 | $187,508 | $187,508 | $144.10 | | |
| VETRELIEF | VETERANS RELIEF | 0.0112500000 | $187,508 | $187,508 | $2.11 | | |
| | Total Tax Rate: | 7.6306260000 | | | | | |
| | | | | Taxes w/Current Exemptions: | $1,430.81 | | |
| | | | | Taxes w/o Exemptions: | $1,430.81 | | |
Improvement / Building
| Improvement #1: | Commercial | State Code: | 83 | 2592.0 sqft | Value: | $7,954 |
| Number of Levels: | Unknown | Stories in Building: | Unknown | | Stories in Section: | Unknown |   |   |
|
| Improvement #2: | Site Improvements | State Code: | 83 | 0.0 sqft | Value: | $20,000 |
| Improvement #3: | Single Family Residence | State Code: | 83 | 902.0 sqft | Value: | $35,164 |
| Total Rooms: | Unknown |   |   |
|
| Improvement #4: | Single Family Residence | State Code: | 83 | 961.0 sqft | Value: | $9,003 |
| Total Rooms: | Unknown |   |   |
|
| Improvement #5: | Commercial | State Code: | 83 | 2560.0 sqft | Value: | $20,411 |
| Number of Levels: | Unknown | Stories in Building: | Unknown | | Stories in Section: | Unknown |   |   |
|
Land
| 1 | CU AG | AG USE VALUE | 27.5000 | 1197900.00 | 0.00 | 0.00 | 1.00 | $33,000 | $52,388 |
| 2 | CU AG | AG USE VALUE | 110.0000 | 4791600.00 | 0.00 | 0.00 | 1.00 | $132,000 | $55,880 |
| 3 | CU AG | AG USE VALUE | 140.5000 | 6120180.00 | 0.00 | 0.00 | 1.00 | $168,600 | $4,918 |
| 4 | CU AG | AG USE VALUE | 2.0000 | 87120.00 | 0.00 | 0.00 | 1.00 | $2,400 | $1,178 |
Roll Value History
| 2026 | N/A | N/A | N/A | N/A | N/A |
| 2025 | $146,579 | $420,000 | $103,226 | $249,805 | $249,805 |
| 2024 | $132,505 | $420,000 | $103,226 | $235,731 | $235,731 |
| 2023 | $92,532 | $336,000 | $94,976 | $187,508 | $187,508 |
| 2022 | $85,618 | $336,000 | $85,534 | $171,152 | $171,152 |
Deed and Sales History
| 1 | 09/02/2015 | QCD | QCD | LACY WILLIAM A | LACY FAMILY FARM LLC | | | $0.00 | 12229 | 20150006676 |
| 2 | 09/27/1999 | REC3 | Real Estate Contract | ELY CHARLES | LACY WILLIAM A | | | $500,000.00 | 123569 | V: 240 Pg 2525 |
Payout Agreement
| No payout information available.. |