Property
Account |
| Property ID: | 47637 | Abbreviated Legal Description: | E2 SW4 SE4 |
| Parcel # / Geo ID: | 2614720 | 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: | 32 | Section: | 31 |
| Range: | 40 | Legal Acres: | 20.1100 |
Location |
| Address: | 3236 A SMOLA RD
Chewelah, WA 99109 | Mapsco: | |
| Neighborhood: | RURAL 4 OUTBUILDINGS | Map ID: | 324031 |
| Neighborhood CD: | 838-R4BLDG |
Owner |
| Name: | KOWALSKI ROBERT L | Owner ID: | 145869 |
| Mailing Address: | LETHA A KOWALSKI
7515 N YALE ST
SPOKANE, WA 99217 | % 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 | 29017 | STATE LEVY - STATE LEVY | $23.83 | $23.82 | $0.00 | $0.00 | $0.00 | $47.65 |
| 2026 | 29017 | COUNTY - COUNTY | $11.37 | $11.37 | $0.00 | $0.00 | $0.00 | $22.74 |
| 2026 | 29017 | DISABILITY SERVICES - DISABILITY SERVICES | $0.13 | $0.13 | $0.00 | $0.00 | $0.00 | $0.26 |
| 2026 | 29017 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $0.13 | $0.13 | $0.00 | $0.00 | $0.00 | $0.26 |
| 2026 | 29017 | VETERANS RELIEF - VETERANS RELIEF | $0.12 | $0.12 | $0.00 | $0.00 | $0.00 | $0.24 |
| 2026 | 29017 | COUNTY ROAD - COUNTY ROAD | $11.65 | $11.65 | $0.00 | $0.00 | $0.00 | $23.30 |
| 2026 | 29017 | SD #36 - SCHOOL DISTRICT #36 (CHEWELAH) | $17.63 | $17.62 | $0.00 | $0.00 | $0.00 | $35.25 |
| 2026 | 29017 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $15.04 | $15.04 | $0.00 | $0.00 | $0.00 | $30.08 |
| 2026 | 29017 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $2.83 | $2.83 | $0.00 | $0.00 | $0.00 | $5.66 |
| 2026 | 29017 | FIRE PATROL NET - FIRE PATROL NET | $11.50 | $11.50 | $0.00 | $0.00 | $0.00 | $23.00 |
| 2026 | 29017 | WEED CONTROL - WEED CONTROL | $2.50 | $2.50 | $0.00 | $0.00 | $0.00 | $5.00 |
| 2026 | 29017 | FP ADMIN - FIRE PATROL FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.00 | $0.50 |
| 2026 | 29017 | TOTAL: | $96.98 | $96.96 | $0.00 | $0.00 | $0.00 | $193.94 |
|
| 2026 | 29017 | $96.98 | $96.96 | $0.00 | $0.00 | $0.00 | $193.94 |
| Statement Details |
| 2025 | 29133 | STATE LEVY - STATE LEVY | $22.78 | $22.77 | $0.00 | $0.00 | $45.55 | $0.00 |
| 2025 | 29133 | COUNTY - COUNTY | $10.70 | $10.69 | $0.00 | $0.00 | $21.39 | $0.00 |
| 2025 | 29133 | DISABILITY SERVICES - DISABILITY SERVICES | $0.12 | $0.12 | $0.00 | $0.00 | $0.24 | $0.00 |
| 2025 | 29133 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $0.12 | $0.12 | $0.00 | $0.00 | $0.24 | $0.00 |
| 2025 | 29133 | VETERANS RELIEF - VETERANS RELIEF | $0.11 | $0.11 | $0.00 | $0.00 | $0.22 | $0.00 |
| 2025 | 29133 | COUNTY ROAD - COUNTY ROAD | $10.85 | $10.85 | $0.00 | $0.00 | $21.70 | $0.00 |
| 2025 | 29133 | SD #36 - SCHOOL DISTRICT #36 (CHEWELAH) | $16.23 | $16.22 | $0.00 | $0.00 | $32.45 | $0.00 |
| 2025 | 29133 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $8.49 | $8.47 | $0.00 | $0.00 | $16.96 | $0.00 |
| 2025 | 29133 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $2.66 | $2.66 | $0.00 | $0.00 | $5.32 | $0.00 |
| 2025 | 29133 | FIRE PATROL NET - FIRE PATROL NET | $11.50 | $11.50 | $0.00 | $0.00 | $23.00 | $0.00 |
| 2025 | 29133 | WEED CONTROL - WEED CONTROL | $2.50 | $2.50 | $0.00 | $0.00 | $5.00 | $0.00 |
| 2025 | 29133 | FP ADMIN - FIRE PATROL FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.50 | $0.00 |
| 2025 | 29133 | TOTAL: | $86.31 | $86.26 | $0.00 | $0.00 | $172.57 | $0.00 |
|
| 2025 | 29133 | $86.31 | $86.26 | $0.00 | $0.00 | $172.57 | $0.00 |
Values
| (+) Improvement Homesite Value: | + | $0 | |
| (+) Improvement Non-Homesite Value: | + | $12,722 | |
| (+) Land Homesite Value: | + | $0 | |
| (+) Land Non-Homesite Value: | + | $0 | |
| (+) Curr Use (HS): | + | $0 | $0 |
| (+) Curr Use (NHS): | + | $50,275 | $424 |
| | | -------------------------- | |
| (=) Market Value: | = | $62,997 | |
| (–) Productivity Loss: | – | $49,851 | |
| | | -------------------------- | |
| (=) Subtotal: | = | $13,146 | |
| (+) Senior Appraised Value: | + | $0 | |
| (+) Non-Senior Appraised Value: | + | $13,146 | |
| | | -------------------------- | |
| (=) Total Appraised Value: | = | $13,146 | |
| (–) Senior Exemption Loss: | – | $0 | |
| (–) Exemption Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Taxable Value: | = | $13,146 | |
Taxing Jurisdiction
| Owner: | KOWALSKI ROBERT L | | |
| % Ownership: | 100.0000000000% | | |
| Total Value: | $62,997 | | |
| Tax Area: | 005-F4 36 - Tax Area F4 36 |
| CURREXP | CURRENT EXPENSE | 1.1411660000 | $13,146 | $13,146 | $15.00 | | |
| DISABILITY | DISABILITY SERVICES | 0.0125000000 | $13,146 | $13,146 | $0.16 | | |
| FD04EMS | FD #4 EMS | 0.1836200000 | $13,146 | $13,146 | $2.41 | | |
| FD04EXP | FD #4 EXPENSE | 0.8642130000 | $13,146 | $13,146 | $11.36 | | |
| FD04RSV | FD #4 RESERVE | 0.0000000000 | $13,146 | $13,146 | $0.00 | | |
| STCORLIBRY | ST CO RURAL LIBRARY | 0.2852330000 | $13,146 | $13,146 | $3.75 | | |
| MENTHEALTH | MENTAL HEALTH SERVICES | 0.0125000000 | $13,146 | $13,146 | $0.16 | | |
| CTYROAD | COUNTY ROAD | 1.1560140000 | $13,146 | $13,146 | $15.20 | | |
| SD#36 CP | SD#36 CAPITAL PROJECTS | 0.5182100000 | $13,146 | $13,146 | $6.81 | | |
| SD36GEN | SD #36 GEN/M & O | 1.2455740000 | $13,146 | $13,146 | $16.37 | | |
| STATE | STATE LEVY | 1.4318690000 | $13,146 | $13,146 | $18.82 | | |
| STATE 2 | STATE LEVY PART 2 | 0.7684770000 | $13,146 | $13,146 | $10.10 | | |
| VETRELIEF | VETERANS RELIEF | 0.0112500000 | $13,146 | $13,146 | $0.15 | | |
| | Total Tax Rate: | 7.6306260000 | | | | | |
| | | | | Taxes w/Current Exemptions: | $100.29 | | |
| | | | | Taxes w/o Exemptions: | $100.29 | | |
Improvement / Building
| Improvement #1: | Commercial | State Code: | 88 | 816.0 sqft | Value: | $12,722 |
| | Type | Description | Class CD | Sub Class CD | Year Built | Area |
| | 477 | Farm Utility Building | * | | 2015 | 576.0 |
| | 124 | Lean-to, Farm Utility | * | | 2015 | 240.0 |
Land
| 1 | Timber | Timber | 2.0000 | 87120.00 | 0.00 | 0.00 | 1.00 | $5,000 | $80 |
| 2 | Timber | Timber | 18.1100 | 788871.60 | 0.00 | 0.00 | 1.00 | $45,275 | $344 |
Roll Value History
| 2026 | N/A | N/A | N/A | N/A | N/A |
| 2025 | $20,701 | $100,550 | $458 | $21,159 | $21,159 |
| 2024 | $19,050 | $100,550 | $426 | $19,476 | $19,476 |
| 2023 | $12,722 | $50,275 | $424 | $13,146 | $13,146 |
| 2022 | $10,399 | $50,275 | $404 | $10,803 | $10,803 |
Deed and Sales History
| 1 | 04/26/2013 | SWD | SWD | JAMES E THOMPSON INC | KOWALSKI ROBERT L | | | $45,000.00 | 6823 | 20130003261 |
| 2 | 01/11/2012 | QCD | QCD | WORLEY THOMAS R | JAMES E THOMPSON INC | | | $88,566.00 | 4253 | 20120000245 |
Payout Agreement
| No payout information available.. |