Property
Account |
| Property ID: | 61810 | Abbreviated Legal Description: | NW4 SE4, ls tax #2 & 2.5 acres e rd; TAX #3 |
| Parcel # / Geo ID: | 5305600 | 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: | 37.5000 |
Location |
| Address: | 3545 SKOK RD CHEWELAH, WA 99109 | Mapsco: | |
| Neighborhood: | RURAL 4 RESIDENCE SIZE 1 AGE 2 | Map ID: | 314107 |
| Neighborhood CD: | 838-RRS1A2 |
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 | 36100 | STATE LEVY - STATE LEVY | $129.84 | $129.83 | $0.00 | $0.00 | $0.00 | $259.67 |
| 2026 | 36100 | COUNTY - COUNTY | $61.96 | $61.96 | $0.00 | $0.00 | $0.00 | $123.92 |
| 2026 | 36100 | DISABILITY SERVICES - DISABILITY SERVICES | $0.72 | $0.72 | $0.00 | $0.00 | $0.00 | $1.44 |
| 2026 | 36100 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $0.72 | $0.72 | $0.00 | $0.00 | $0.00 | $1.44 |
| 2026 | 36100 | VETERANS RELIEF - VETERANS RELIEF | $0.65 | $0.65 | $0.00 | $0.00 | $0.00 | $1.30 |
| 2026 | 36100 | COUNTY ROAD - COUNTY ROAD | $63.50 | $63.49 | $0.00 | $0.00 | $0.00 | $126.99 |
| 2026 | 36100 | SD #36 - SCHOOL DISTRICT #36 (CHEWELAH) | $96.06 | $96.05 | $0.00 | $0.00 | $0.00 | $192.11 |
| 2026 | 36100 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $81.98 | $81.96 | $0.00 | $0.00 | $0.00 | $163.94 |
| 2026 | 36100 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $15.41 | $15.41 | $0.00 | $0.00 | $0.00 | $30.82 |
| 2026 | 36100 | FIRE PATROL NET - FIRE PATROL NET | $11.50 | $11.50 | $0.00 | $0.00 | $0.00 | $23.00 |
| 2026 | 36100 | WEED CONTROL - WEED CONTROL | $2.81 | $2.81 | $0.00 | $0.00 | $0.00 | $5.62 |
| 2026 | 36100 | FP ADMIN - FIRE PATROL FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.00 | $0.50 |
| 2026 | 36100 | TOTAL: | $465.40 | $465.35 | $0.00 | $0.00 | $0.00 | $930.75 |
|
| 2026 | 36100 | $465.40 | $465.35 | $0.00 | $0.00 | $0.00 | $930.75 |
Statement Details |
| 2025 | 36257 | STATE LEVY - STATE LEVY | $126.73 | $126.71 | $0.00 | $0.00 | $253.44 | $0.00 |
| 2025 | 36257 | COUNTY - COUNTY | $59.51 | $59.50 | $0.00 | $0.00 | $119.01 | $0.00 |
| 2025 | 36257 | DISABILITY SERVICES - DISABILITY SERVICES | $0.68 | $0.67 | $0.00 | $0.00 | $1.35 | $0.00 |
| 2025 | 36257 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $0.68 | $0.67 | $0.00 | $0.00 | $1.35 | $0.00 |
| 2025 | 36257 | VETERANS RELIEF - VETERANS RELIEF | $0.61 | $0.61 | $0.00 | $0.00 | $1.22 | $0.00 |
| 2025 | 36257 | COUNTY ROAD - COUNTY ROAD | $60.38 | $60.38 | $0.00 | $0.00 | $120.76 | $0.00 |
| 2025 | 36257 | SD #36 - SCHOOL DISTRICT #36 (CHEWELAH) | $90.27 | $90.26 | $0.00 | $0.00 | $180.53 | $0.00 |
| 2025 | 36257 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $47.18 | $47.17 | $0.00 | $0.00 | $94.35 | $0.00 |
| 2025 | 36257 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $14.81 | $14.80 | $0.00 | $0.00 | $29.61 | $0.00 |
| 2025 | 36257 | FIRE PATROL NET - FIRE PATROL NET | $11.50 | $11.50 | $0.00 | $0.00 | $23.00 | $0.00 |
| 2025 | 36257 | WEED CONTROL - WEED CONTROL | $2.81 | $2.81 | $0.00 | $0.00 | $5.62 | $0.00 |
| 2025 | 36257 | FP ADMIN - FIRE PATROL FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.50 | $0.00 |
| 2025 | 36257 | TOTAL: | $415.41 | $415.33 | $0.00 | $0.00 | $830.74 | $0.00 |
|
| 2025 | 36257 | $415.41 | $415.33 | $0.00 | $0.00 | $830.74 | $0.00 |
Values
| (+) Improvement Homesite Value: | + | $0 | |
| (+) Improvement Non-Homesite Value: | + | $64,673 | |
| (+) Land Homesite Value: | + | $0 | |
| (+) Land Non-Homesite Value: | + | $1,500 | |
| (+) Curr Use (HS): | + | $0 | $0 |
| (+) Curr Use (NHS): | + | $54,750 | $2,309 |
| | | -------------------------- | |
| (=) Market Value: | = | $120,923 | |
| (–) Productivity Loss: | – | $52,441 | |
| | | -------------------------- | |
| (=) Subtotal: | = | $68,482 | |
| (+) Senior Appraised Value: | + | $0 | |
| (+) Non-Senior Appraised Value: | + | $68,482 | |
| | | -------------------------- | |
| (=) Total Appraised Value: | = | $68,482 | |
| (–) Senior Exemption Loss: | – | $0 | |
| (–) Exemption Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Taxable Value: | = | $68,482 | |
Taxing Jurisdiction
| Owner: | KERSHINAR IRENE | | |
| % Ownership: | 100.0000000000% | | |
| Total Value: | $120,923 | | |
| Tax Area: | 005-F4 36 - Tax Area F4 36 |
| CURREXP | CURRENT EXPENSE | 1.1411660000 | $68,482 | $68,482 | $78.15 | | |
| DISABILITY | DISABILITY SERVICES | 0.0125000000 | $68,482 | $68,482 | $0.86 | | |
| FD04EMS | FD #4 EMS | 0.1836200000 | $68,482 | $68,482 | $12.57 | | |
| FD04EXP | FD #4 EXPENSE | 0.8642130000 | $68,482 | $68,482 | $59.18 | | |
| FD04RSV | FD #4 RESERVE | 0.0000000000 | $68,482 | $68,482 | $0.00 | | |
| STCORLIBRY | ST CO RURAL LIBRARY | 0.2852330000 | $68,482 | $68,482 | $19.53 | | |
| MENTHEALTH | MENTAL HEALTH SERVICES | 0.0125000000 | $68,482 | $68,482 | $0.86 | | |
| CTYROAD | COUNTY ROAD | 1.1560140000 | $68,482 | $68,482 | $79.17 | | |
| SD#36 CP | SD#36 CAPITAL PROJECTS | 0.5182100000 | $68,482 | $68,482 | $35.49 | | |
| SD36GEN | SD #36 GEN/M & O | 1.2455740000 | $68,482 | $68,482 | $85.30 | | |
| STATE | STATE LEVY | 1.4318690000 | $68,482 | $68,482 | $98.06 | | |
| STATE 2 | STATE LEVY PART 2 | 0.7684770000 | $68,482 | $68,482 | $52.63 | | |
| VETRELIEF | VETERANS RELIEF | 0.0112500000 | $68,482 | $68,482 | $0.77 | | |
| | Total Tax Rate: | 7.6306260000 | | | | | |
| | | | | Taxes w/Current Exemptions: | $522.57 | | |
| | | | | Taxes w/o Exemptions: | $522.57 | | |
Improvement / Building
| Improvement #1: | Commercial | State Code: | 88 | 1488.0 sqft | Value: | $9,124 |
| | Type | Description | Class CD | Sub Class CD | Year Built | Area |
| | 479 | Farm Utility Storage Shed | * | | 1971 | 168.0 |
| | 456 | Tool Shed | * | | 1971 | 280.0 |
| | 102 | Barn, General Purpose | * | | 1971 | 1040.0 |
| Improvement #2: | Single Family Residence | State Code: | 88 | 1482.0 sqft | Value: | $35,549 |
| Total Rooms: | Unknown |   |   |
|
| | Type | Description | Class CD | Sub Class CD | Year Built | Area |
| | 1 | Single-family Residence | * | | 1971 | 1482.0 |
| | 30 | Misc Improvements | * | | 1971 | 1.0 |
| Improvement #3: | Site Improvements | State Code: | 88 | 0.0 sqft | Value: | $20,000 |
Land
| 1 | CU AG | AG USE VALUE | 1.3000 | 56628.00 | 0.00 | 0.00 | 1.00 | $1,950 | $826 |
| 2 | CU AG | AG USE VALUE | 15.0000 | 653400.00 | 0.00 | 0.00 | 1.00 | $22,500 | $675 |
| 3 | RURAL 4 | Rural Acreage | 1.0000 | 43560.00 | 0.00 | 0.00 | 1.00 | $1,500 | $0 |
| 4 | Timber | Timber | 20.2000 | 879912.00 | 0.00 | 0.00 | 1.00 | $30,300 | $808 |
Roll Value History
| 2026 | N/A | N/A | N/A | N/A | N/A |
| 2025 | $111,217 | $67,500 | $2,289 | $115,306 | $115,306 |
| 2024 | $104,238 | $67,500 | $2,329 | $108,367 | $108,367 |
| 2023 | $64,673 | $56,250 | $2,309 | $68,482 | $68,482 |
| 2022 | $63,009 | $56,250 | $2,151 | $66,660 | $66,660 |
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.. |