Property
Account |
| Property ID: | 47758 | Abbreviated Legal Description: | NE4; E2 E2 NW4, ls m/r |
| Parcel # / Geo ID: | 2619850 | Agent Code: | |
| Type: | Real | | |
| Tax Area: | 005-F4 36 - Tax Area F4 36 | Land Use Code | 91 |
| Open Space: | N | DFL | N |
| Historic Property: | N | Remodel Property: | N |
| Multi-Family Redevelopment: | N | | |
| Township: | 32 | Section: | 36 |
| Range: | 40 | Legal Acres: | 200.6700 |
Location |
| Address: | | Mapsco: | |
| Neighborhood: | Rural 4 | Map ID: | 324036 |
| Neighborhood CD: | 838 |
Owner |
| Name: | SMITH MICHAEL R | Owner ID: | 28662 |
| Mailing Address: | LILLIAN SMITH 2585-B HWY 395 SOUTH 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 | 29099 | STATE LEVY - STATE LEVY | $338.94 | $338.93 | $0.00 | $0.00 | $0.00 | $677.87 |
| 2026 | 29099 | COUNTY - COUNTY | $161.74 | $161.74 | $0.00 | $0.00 | $0.00 | $323.48 |
| 2026 | 29099 | DISABILITY SERVICES - DISABILITY SERVICES | $1.88 | $1.88 | $0.00 | $0.00 | $0.00 | $3.76 |
| 2026 | 29099 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $1.88 | $1.88 | $0.00 | $0.00 | $0.00 | $3.76 |
| 2026 | 29099 | VETERANS RELIEF - VETERANS RELIEF | $1.70 | $1.69 | $0.00 | $0.00 | $0.00 | $3.39 |
| 2026 | 29099 | COUNTY ROAD - COUNTY ROAD | $165.76 | $165.75 | $0.00 | $0.00 | $0.00 | $331.51 |
| 2026 | 29099 | SD #36 - SCHOOL DISTRICT #36 (CHEWELAH) | $250.75 | $250.75 | $0.00 | $0.00 | $0.00 | $501.50 |
| 2026 | 29099 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $213.98 | $213.98 | $0.00 | $0.00 | $0.00 | $427.96 |
| 2026 | 29099 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $40.23 | $40.23 | $0.00 | $0.00 | $0.00 | $80.46 |
| 2026 | 29099 | WEED CONTROL - WEED CONTROL | $12.50 | $12.50 | $0.00 | $0.00 | $0.00 | $25.00 |
| 2026 | 29099 | TOTAL: | $1189.36 | $1189.33 | $0.00 | $0.00 | $0.00 | $2378.69 |
|
| 2026 | 29099 | $1189.36 | $1189.33 | $0.00 | $0.00 | $0.00 | $2378.69 |
Statement Details |
| 2025 | 29215 | STATE LEVY - STATE LEVY | $352.00 | $351.98 | $0.00 | $0.00 | $703.98 | $0.00 |
| 2025 | 29215 | COUNTY - COUNTY | $165.28 | $165.28 | $0.00 | $0.00 | $330.56 | $0.00 |
| 2025 | 29215 | DISABILITY SERVICES - DISABILITY SERVICES | $1.88 | $1.88 | $0.00 | $0.00 | $3.76 | $0.00 |
| 2025 | 29215 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $1.88 | $1.88 | $0.00 | $0.00 | $3.76 | $0.00 |
| 2025 | 29215 | VETERANS RELIEF - VETERANS RELIEF | $1.70 | $1.69 | $0.00 | $0.00 | $3.39 | $0.00 |
| 2025 | 29215 | COUNTY ROAD - COUNTY ROAD | $167.71 | $167.71 | $0.00 | $0.00 | $335.42 | $0.00 |
| 2025 | 29215 | SD #36 - SCHOOL DISTRICT #36 (CHEWELAH) | $250.73 | $250.72 | $0.00 | $0.00 | $501.45 | $0.00 |
| 2025 | 29215 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $131.04 | $131.04 | $0.00 | $0.00 | $262.08 | $0.00 |
| 2025 | 29215 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $41.12 | $41.12 | $0.00 | $0.00 | $82.24 | $0.00 |
| 2025 | 29215 | WEED CONTROL - WEED CONTROL | $8.00 | $8.00 | $0.00 | $0.00 | $16.00 | $0.00 |
| 2025 | 29215 | TOTAL: | $1121.34 | $1121.30 | $0.00 | $0.00 | $2242.64 | $0.00 |
|
| 2025 | 29215 | $1121.34 | $1121.30 | $0.00 | $0.00 | $2242.64 | $0.00 |
Values
| (+) Improvement Homesite Value: | + | $0 | |
| (+) Improvement Non-Homesite Value: | + | $0 | |
| (+) Land Homesite Value: | + | $0 | |
| (+) Land Non-Homesite Value: | + | $240,804 | |
| (+) Curr Use (HS): | + | $0 | $0 |
| (+) Curr Use (NHS): | + | $0 | $0 |
| | | -------------------------- | |
| (=) Market Value: | = | $240,804 | |
| (–) Productivity Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Subtotal: | = | $240,804 | |
| (+) Senior Appraised Value: | + | $0 | |
| (+) Non-Senior Appraised Value: | + | $240,804 | |
| | | -------------------------- | |
| (=) Total Appraised Value: | = | $240,804 | |
| (–) Senior Exemption Loss: | – | $0 | |
| (–) Exemption Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Taxable Value: | = | $240,804 | |
Taxing Jurisdiction
| Owner: | SMITH MICHAEL R | | |
| % Ownership: | 100.0000000000% | | |
| Total Value: | $240,804 | | |
| Tax Area: | 005-F4 36 - Tax Area F4 36 |
| CURREXP | CURRENT EXPENSE | 1.1411660000 | $240,804 | $240,804 | $274.80 | | |
| DISABILITY | DISABILITY SERVICES | 0.0125000000 | $240,804 | $240,804 | $3.01 | | |
| FD04EMS | FD #4 EMS | 0.1836200000 | $240,804 | $240,804 | $44.22 | | |
| FD04EXP | FD #4 EXPENSE | 0.8642130000 | $240,804 | $240,804 | $208.11 | | |
| FD04RSV | FD #4 RESERVE | 0.0000000000 | $240,804 | $240,804 | $0.00 | | |
| STCORLIBRY | ST CO RURAL LIBRARY | 0.2852330000 | $240,804 | $240,804 | $68.69 | | |
| MENTHEALTH | MENTAL HEALTH SERVICES | 0.0125000000 | $240,804 | $240,804 | $3.01 | | |
| CTYROAD | COUNTY ROAD | 1.1560140000 | $240,804 | $240,804 | $278.37 | | |
| SD#36 CP | SD#36 CAPITAL PROJECTS | 0.5182100000 | $240,804 | $240,804 | $124.79 | | |
| SD36GEN | SD #36 GEN/M & O | 1.2455740000 | $240,804 | $240,804 | $299.94 | | |
| STATE | STATE LEVY | 1.4318690000 | $240,804 | $240,804 | $344.80 | | |
| STATE 2 | STATE LEVY PART 2 | 0.7684770000 | $240,804 | $240,804 | $185.05 | | |
| VETRELIEF | VETERANS RELIEF | 0.0112500000 | $240,804 | $240,804 | $2.71 | | |
| | Total Tax Rate: | 7.6306260000 | | | | | |
| | | | | Taxes w/Current Exemptions: | $1,837.50 | | |
| | | | | Taxes w/o Exemptions: | $1,837.50 | | |
Improvement / Building
Land
| 1 | RURAL 4 | Rural Acreage | 6.0000 | 261360.00 | 0.00 | 0.00 | 1.00 | $7,200 | $0 |
| 2 | RURAL 4 | Rural Acreage | 194.6700 | 8479825.20 | 0.00 | 0.00 | 1.00 | $233,604 | $0 |
Roll Value History
| 2026 | N/A | N/A | N/A | N/A | N/A |
| 2025 | $0 | $301,005 | $0 | $301,005 | $301,005 |
| 2024 | $0 | $301,005 | $0 | $301,005 | $301,005 |
| 2023 | $0 | $240,804 | $0 | $240,804 | $240,804 |
| 2022 | $0 | $240,804 | $0 | $240,804 | $240,804 |
Deed and Sales History
| 1 | 03/23/2019 | EASE | EASE | SMITH MICHAEL R | AVISTA CORPORATION-ELECTRIC | | | $2,000.00 | 21386 | 20190003016 |
|   | |
Payout Agreement
| No payout information available.. |