Property
Account |
| Property ID: | 61809 | Abbreviated Legal Description: | NE4 SE4, ls tax #3; 2.5 AC E RD NW4 SE4; W2 SE4 SE4; SW4 SE4 |
| Parcel # / Geo ID: | 5305500 | Agent Code: | |
| Type: | Real | | |
| Tax Area: | 005-F4 36 - Tax Area F4 36 | Land Use Code | 88 |
| Open Space: | Y | DFL | Y |
| Historic Property: | N | Remodel Property: | N |
| Multi-Family Redevelopment: | N | | |
| Township: | 31 | Section: | 07 |
| Range: | 41 | Legal Acres: | 101.2000 |
Location |
| Address: | | Mapsco: | |
| Neighborhood: | Rural 4 | Map ID: | 314107 |
| Neighborhood CD: | 838 |
Owner |
| Name: | KERSHINAR IRENE | Owner ID: | 157279 |
| Mailing Address: | 1317 W ELMWOOD CT
SPOKANE, WA 99218 | % 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 | 36099 | STATE LEVY - STATE LEVY | $4.46 | $4.45 | $0.00 | $0.00 | $0.00 | $8.91 |
| 2026 | 36099 | COUNTY - COUNTY | $2.13 | $2.12 | $0.00 | $0.00 | $0.00 | $4.25 |
| 2026 | 36099 | DISABILITY SERVICES - DISABILITY SERVICES | $0.03 | $0.02 | $0.00 | $0.00 | $0.00 | $0.05 |
| 2026 | 36099 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $0.03 | $0.02 | $0.00 | $0.00 | $0.00 | $0.05 |
| 2026 | 36099 | VETERANS RELIEF - VETERANS RELIEF | $0.02 | $0.02 | $0.00 | $0.00 | $0.00 | $0.04 |
| 2026 | 36099 | COUNTY ROAD - COUNTY ROAD | $2.18 | $2.18 | $0.00 | $0.00 | $0.00 | $4.36 |
| 2026 | 36099 | SD #36 - SCHOOL DISTRICT #36 (CHEWELAH) | $3.30 | $3.29 | $0.00 | $0.00 | $0.00 | $6.59 |
| 2026 | 36099 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $2.82 | $2.81 | $0.00 | $0.00 | $0.00 | $5.63 |
| 2026 | 36099 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $0.53 | $0.53 | $0.00 | $0.00 | $0.00 | $1.06 |
| 2026 | 36099 | FIRE PATROL NET - FIRE PATROL NET | $14.44 | $14.44 | $0.00 | $0.00 | $0.00 | $28.88 |
| 2026 | 36099 | WEED CONTROL - WEED CONTROL | $7.59 | $7.59 | $0.00 | $0.00 | $0.00 | $15.18 |
| 2026 | 36099 | FP ADMIN - FIRE PATROL FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.00 | $0.50 |
| 2026 | 36099 | TOTAL: | $37.78 | $37.72 | $0.00 | $0.00 | $0.00 | $75.50 |
|
| 2026 | 36099 | $37.78 | $37.72 | $0.00 | $0.00 | $0.00 | $75.50 |
| Statement Details |
| 2025 | 36256 | STATE LEVY - STATE LEVY | $4.78 | $4.77 | $0.00 | $0.00 | $9.55 | $0.00 |
| 2025 | 36256 | COUNTY - COUNTY | $2.24 | $2.24 | $0.00 | $0.00 | $4.48 | $0.00 |
| 2025 | 36256 | DISABILITY SERVICES - DISABILITY SERVICES | $0.03 | $0.02 | $0.00 | $0.00 | $0.05 | $0.00 |
| 2025 | 36256 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $0.03 | $0.02 | $0.00 | $0.00 | $0.05 | $0.00 |
| 2025 | 36256 | VETERANS RELIEF - VETERANS RELIEF | $0.03 | $0.02 | $0.00 | $0.00 | $0.05 | $0.00 |
| 2025 | 36256 | COUNTY ROAD - COUNTY ROAD | $2.28 | $2.27 | $0.00 | $0.00 | $4.55 | $0.00 |
| 2025 | 36256 | SD #36 - SCHOOL DISTRICT #36 (CHEWELAH) | $3.41 | $3.39 | $0.00 | $0.00 | $6.80 | $0.00 |
| 2025 | 36256 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $1.78 | $1.77 | $0.00 | $0.00 | $3.55 | $0.00 |
| 2025 | 36256 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $0.56 | $0.56 | $0.00 | $0.00 | $1.12 | $0.00 |
| 2025 | 36256 | FIRE PATROL NET - FIRE PATROL NET | $14.44 | $14.44 | $0.00 | $0.00 | $28.88 | $0.00 |
| 2025 | 36256 | WEED CONTROL - WEED CONTROL | $7.59 | $7.59 | $0.00 | $0.00 | $15.18 | $0.00 |
| 2025 | 36256 | FP ADMIN - FIRE PATROL FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.50 | $0.00 |
| 2025 | 36256 | TOTAL: | $37.42 | $37.34 | $0.00 | $0.00 | $74.76 | $0.00 |
|
| 2025 | 36256 | $37.42 | $37.34 | $0.00 | $0.00 | $74.76 | $0.00 |
Values
| (+) Improvement Homesite Value: | + | $0 | |
| (+) Improvement Non-Homesite Value: | + | $0 | |
| (+) Land Homesite Value: | + | $0 | |
| (+) Land Non-Homesite Value: | + | $0 | |
| (+) Curr Use (HS): | + | $0 | $0 |
| (+) Curr Use (NHS): | + | $151,800 | $4,017 |
| | | -------------------------- | |
| (=) Market Value: | = | $151,800 | |
| (–) Productivity Loss: | – | $147,783 | |
| | | -------------------------- | |
| (=) Subtotal: | = | $4,017 | |
| (+) Senior Appraised Value: | + | $0 | |
| (+) Non-Senior Appraised Value: | + | $4,017 | |
| | | -------------------------- | |
| (=) Total Appraised Value: | = | $4,017 | |
| (–) Senior Exemption Loss: | – | $0 | |
| (–) Exemption Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Taxable Value: | = | $4,017 | |
Taxing Jurisdiction
| Owner: | KERSHINAR IRENE | | |
| % Ownership: | 100.0000000000% | | |
| Total Value: | $151,800 | | |
| Tax Area: | 005-F4 36 - Tax Area F4 36 |
| CURREXP | CURRENT EXPENSE | 1.1411660000 | $4,017 | $4,017 | $4.58 | | |
| DISABILITY | DISABILITY SERVICES | 0.0125000000 | $4,017 | $4,017 | $0.05 | | |
| FD04EMS | FD #4 EMS | 0.1836200000 | $4,017 | $4,017 | $0.74 | | |
| FD04EXP | FD #4 EXPENSE | 0.8642130000 | $4,017 | $4,017 | $3.47 | | |
| FD04RSV | FD #4 RESERVE | 0.0000000000 | $4,017 | $4,017 | $0.00 | | |
| STCORLIBRY | ST CO RURAL LIBRARY | 0.2852330000 | $4,017 | $4,017 | $1.15 | | |
| MENTHEALTH | MENTAL HEALTH SERVICES | 0.0125000000 | $4,017 | $4,017 | $0.05 | | |
| CTYROAD | COUNTY ROAD | 1.1560140000 | $4,017 | $4,017 | $4.64 | | |
| SD#36 CP | SD#36 CAPITAL PROJECTS | 0.5182100000 | $4,017 | $4,017 | $2.08 | | |
| SD36GEN | SD #36 GEN/M & O | 1.2455740000 | $4,017 | $4,017 | $5.00 | | |
| STATE | STATE LEVY | 1.4318690000 | $4,017 | $4,017 | $5.75 | | |
| STATE 2 | STATE LEVY PART 2 | 0.7684770000 | $4,017 | $4,017 | $3.09 | | |
| VETRELIEF | VETERANS RELIEF | 0.0112500000 | $4,017 | $4,017 | $0.05 | | |
| | Total Tax Rate: | 7.6306260000 | | | | | |
| | | | | Taxes w/Current Exemptions: | $30.65 | | |
| | | | | Taxes w/o Exemptions: | $30.65 | | |
Improvement / Building
Land
| 1 | CU AG | AG USE VALUE | 20.7000 | 901692.00 | 0.00 | 0.00 | 1.00 | $31,050 | $725 |
| 2 | CU AG | AG USE VALUE | 16.5000 | 718740.00 | 0.00 | 0.00 | 1.00 | $24,750 | $743 |
| 3 | Timber | Timber | 63.5000 | 2766060.00 | 0.00 | 0.00 | 1.00 | $95,250 | $2,540 |
| 4 | Timber | Timber | 0.5000 | 21780.00 | 0.00 | 0.00 | 1.00 | $750 | $9 |
Roll Value History
| 2026 | N/A | N/A | N/A | N/A | N/A |
| 2025 | $0 | $182,160 | $3,955 | $3,955 | $3,955 |
| 2024 | $0 | $182,160 | $4,081 | $4,081 | $4,081 |
| 2023 | $0 | $151,800 | $4,017 | $4,017 | $4,017 |
| 2022 | $0 | $151,800 | $3,954 | $3,954 | $3,954 |
Deed and Sales History
| 1 | 09/11/2025 | PRD | PRD | KERSHINAR IRENE | KERSHINAR JOHN S | | | $0.00 | 38762 | 20250007182 |
| 2 | 09/11/2025 | PRD | PRD | KERSHINAR IRENE | KERSHINAR JOHN S | | | $0.00 | 38309 | 20250005397 |
| 3 | 04/02/2018 | DEED | DEED | KERSHINAR LOUIS P (ESTATE) | KERSHINAR IRENE | | | $0.00 | 18792 | 20180002960 |
| 4 | 02/07/2017 | DEED | DEED | KERSHINAR LOUIS P (ESTATE) | KERSHINAR IRENE | | | $0.00 | 15593 | 20170000921 |
Payout Agreement
| No payout information available.. |