Property
Account |
| Property ID: | 61831 | Abbreviated Legal Description: | N2 SW4; E RD S2 SW4 |
| Parcel # / Geo ID: | 5306400 | 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: | 08 |
| Range: | 41 | Legal Acres: | 128.1000 |
Location |
| Address: | | Mapsco: | |
| Neighborhood: | Rural 4 | Map ID: | 314108 |
| 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 | 36114 | STATE LEVY - STATE LEVY | $5.37 | $5.37 | $0.00 | $0.00 | $0.00 | $10.74 |
| 2026 | 36114 | COUNTY - COUNTY | $2.57 | $2.56 | $0.00 | $0.00 | $0.00 | $5.13 |
| 2026 | 36114 | DISABILITY SERVICES - DISABILITY SERVICES | $0.03 | $0.03 | $0.00 | $0.00 | $0.00 | $0.06 |
| 2026 | 36114 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $0.03 | $0.03 | $0.00 | $0.00 | $0.00 | $0.06 |
| 2026 | 36114 | VETERANS RELIEF - VETERANS RELIEF | $0.03 | $0.02 | $0.00 | $0.00 | $0.00 | $0.05 |
| 2026 | 36114 | COUNTY ROAD - COUNTY ROAD | $2.63 | $2.63 | $0.00 | $0.00 | $0.00 | $5.26 |
| 2026 | 36114 | SD #36 - SCHOOL DISTRICT #36 (CHEWELAH) | $3.98 | $3.97 | $0.00 | $0.00 | $0.00 | $7.95 |
| 2026 | 36114 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $3.40 | $3.39 | $0.00 | $0.00 | $0.00 | $6.79 |
| 2026 | 36114 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $0.64 | $0.64 | $0.00 | $0.00 | $0.00 | $1.28 |
| 2026 | 36114 | FIRE PATROL NET - FIRE PATROL NET | $16.54 | $16.54 | $0.00 | $0.00 | $0.00 | $33.08 |
| 2026 | 36114 | WEED CONTROL - WEED CONTROL | $9.61 | $9.61 | $0.00 | $0.00 | $0.00 | $19.22 |
| 2026 | 36114 | FP ADMIN - FIRE PATROL FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.00 | $0.50 |
| 2026 | 36114 | TOTAL: | $45.08 | $45.04 | $0.00 | $0.00 | $0.00 | $90.12 |
|
| 2026 | 36114 | $45.08 | $45.04 | $0.00 | $0.00 | $0.00 | $90.12 |
| Statement Details |
| 2025 | 36271 | STATE LEVY - STATE LEVY | $5.65 | $5.64 | $0.00 | $0.00 | $11.29 | $0.00 |
| 2025 | 36271 | COUNTY - COUNTY | $2.65 | $2.65 | $0.00 | $0.00 | $5.30 | $0.00 |
| 2025 | 36271 | DISABILITY SERVICES - DISABILITY SERVICES | $0.03 | $0.03 | $0.00 | $0.00 | $0.06 | $0.00 |
| 2025 | 36271 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $0.03 | $0.03 | $0.00 | $0.00 | $0.06 | $0.00 |
| 2025 | 36271 | VETERANS RELIEF - VETERANS RELIEF | $0.03 | $0.02 | $0.00 | $0.00 | $0.05 | $0.00 |
| 2025 | 36271 | COUNTY ROAD - COUNTY ROAD | $2.69 | $2.69 | $0.00 | $0.00 | $5.38 | $0.00 |
| 2025 | 36271 | SD #36 - SCHOOL DISTRICT #36 (CHEWELAH) | $4.03 | $4.02 | $0.00 | $0.00 | $8.05 | $0.00 |
| 2025 | 36271 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $2.11 | $2.09 | $0.00 | $0.00 | $4.20 | $0.00 |
| 2025 | 36271 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $0.66 | $0.66 | $0.00 | $0.00 | $1.32 | $0.00 |
| 2025 | 36271 | FIRE PATROL NET - FIRE PATROL NET | $16.54 | $16.54 | $0.00 | $0.00 | $33.08 | $0.00 |
| 2025 | 36271 | WEED CONTROL - WEED CONTROL | $9.61 | $9.61 | $0.00 | $0.00 | $19.22 | $0.00 |
| 2025 | 36271 | FP ADMIN - FIRE PATROL FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.50 | $0.00 |
| 2025 | 36271 | TOTAL: | $44.28 | $44.23 | $0.00 | $0.00 | $88.51 | $0.00 |
|
| 2025 | 36271 | $44.28 | $44.23 | $0.00 | $0.00 | $88.51 | $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): | + | $179,340 | $4,773 |
| | | -------------------------- | |
| (=) Market Value: | = | $179,340 | |
| (–) Productivity Loss: | – | $174,567 | |
| | | -------------------------- | |
| (=) Subtotal: | = | $4,773 | |
| (+) Senior Appraised Value: | + | $0 | |
| (+) Non-Senior Appraised Value: | + | $4,773 | |
| | | -------------------------- | |
| (=) Total Appraised Value: | = | $4,773 | |
| (–) Senior Exemption Loss: | – | $0 | |
| (–) Exemption Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Taxable Value: | = | $4,773 | |
Taxing Jurisdiction
| Owner: | KERSHINAR IRENE | | |
| % Ownership: | 100.0000000000% | | |
| Total Value: | $179,340 | | |
| Tax Area: | 005-F4 36 - Tax Area F4 36 |
| CURREXP | CURRENT EXPENSE | 1.1411660000 | $4,773 | $4,773 | $5.45 | | |
| DISABILITY | DISABILITY SERVICES | 0.0125000000 | $4,773 | $4,773 | $0.06 | | |
| FD04EMS | FD #4 EMS | 0.1836200000 | $4,773 | $4,773 | $0.88 | | |
| FD04EXP | FD #4 EXPENSE | 0.8642130000 | $4,773 | $4,773 | $4.12 | | |
| FD04RSV | FD #4 RESERVE | 0.0000000000 | $4,773 | $4,773 | $0.00 | | |
| STCORLIBRY | ST CO RURAL LIBRARY | 0.2852330000 | $4,773 | $4,773 | $1.36 | | |
| MENTHEALTH | MENTAL HEALTH SERVICES | 0.0125000000 | $4,773 | $4,773 | $0.06 | | |
| CTYROAD | COUNTY ROAD | 1.1560140000 | $4,773 | $4,773 | $5.52 | | |
| SD#36 CP | SD#36 CAPITAL PROJECTS | 0.5182100000 | $4,773 | $4,773 | $2.47 | | |
| SD36GEN | SD #36 GEN/M & O | 1.2455740000 | $4,773 | $4,773 | $5.95 | | |
| STATE | STATE LEVY | 1.4318690000 | $4,773 | $4,773 | $6.83 | | |
| STATE 2 | STATE LEVY PART 2 | 0.7684770000 | $4,773 | $4,773 | $3.67 | | |
| VETRELIEF | VETERANS RELIEF | 0.0112500000 | $4,773 | $4,773 | $0.05 | | |
| | Total Tax Rate: | 7.6306260000 | | | | | |
| | | | | Taxes w/Current Exemptions: | $36.42 | | |
| | | | | Taxes w/o Exemptions: | $36.42 | | |
Improvement / Building
Land
| 1 | CU AG | AG USE VALUE | 20.0400 | 872942.40 | 0.00 | 0.00 | 1.00 | $28,056 | $701 |
| 2 | CU AG | AG USE VALUE | 34.5600 | 1505433.60 | 0.00 | 0.00 | 1.00 | $48,384 | $1,555 |
| 3 | Timber | Timber | 55.1000 | 2400156.00 | 0.00 | 0.00 | 1.00 | $77,140 | $2,204 |
| 4 | Timber | Timber | 4.1000 | 178596.00 | 0.00 | 0.00 | 1.00 | $5,740 | $70 |
| 5 | Timber | Timber | 14.3000 | 622908.00 | 0.00 | 0.00 | 1.00 | $20,020 | $243 |
Roll Value History
| 2026 | N/A | N/A | N/A | N/A | N/A |
| 2025 | $0 | $230,580 | $4,773 | $4,773 | $4,773 |
| 2024 | $0 | $230,580 | $4,828 | $4,828 | $4,828 |
| 2023 | $0 | $179,340 | $4,773 | $4,773 | $4,773 |
| 2022 | $0 | $179,340 | $4,718 | $4,718 | $4,718 |
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 | 18791 | 20180002959 |
| 4 | 02/07/2017 | DEED | DEED | KERSHINAR LOUIS P (ESTATE) | KERSHINAR IRENE | | | $0.00 | 15594 | 20170000922 |
Payout Agreement
| No payout information available.. |