Property
Account |
| Property ID: | 61851 | Abbreviated Legal Description: | E2 NE4 SE4; S OF RD E2 E2 NE4, ls tax #4 |
| Parcel # / Geo ID: | 5306800 | 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: | 31 | Section: | 09 |
| Range: | 41 | Legal Acres: | 21.7300 |
Location |
| Address: | 3168 A COTTONWOOD CREEK RD CHEWELAH, WA 99109 | Mapsco: | |
| Neighborhood: | RURAL 4 OUTBUILDINGS | Map ID: | 314109 |
| Neighborhood CD: | 838-R4BLDG |
Owner |
| Name: | SMITH JODY RAY | Owner ID: | 43381 |
| Mailing Address: | PO BOX 273 KETTLE FALLS, WA 99141 | % 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 | 36128 | STATE LEVY - STATE LEVY | $194.70 | $194.69 | $0.00 | $0.00 | $0.00 | $389.39 |
| 2026 | 36128 | COUNTY - COUNTY | $92.91 | $92.91 | $0.00 | $0.00 | $0.00 | $185.82 |
| 2026 | 36128 | DISABILITY SERVICES - DISABILITY SERVICES | $1.08 | $1.08 | $0.00 | $0.00 | $0.00 | $2.16 |
| 2026 | 36128 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $1.08 | $1.08 | $0.00 | $0.00 | $0.00 | $2.16 |
| 2026 | 36128 | VETERANS RELIEF - VETERANS RELIEF | $0.98 | $0.97 | $0.00 | $0.00 | $0.00 | $1.95 |
| 2026 | 36128 | COUNTY ROAD - COUNTY ROAD | $95.22 | $95.21 | $0.00 | $0.00 | $0.00 | $190.43 |
| 2026 | 36128 | SD #36 - SCHOOL DISTRICT #36 (CHEWELAH) | $144.04 | $144.04 | $0.00 | $0.00 | $0.00 | $288.08 |
| 2026 | 36128 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $122.93 | $122.91 | $0.00 | $0.00 | $0.00 | $245.84 |
| 2026 | 36128 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $23.11 | $23.11 | $0.00 | $0.00 | $0.00 | $46.22 |
| 2026 | 36128 | FIRE PATROL NET - FIRE PATROL NET | $11.50 | $11.50 | $0.00 | $0.00 | $0.00 | $23.00 |
| 2026 | 36128 | WEED CONTROL - WEED CONTROL | $2.50 | $2.50 | $0.00 | $0.00 | $0.00 | $5.00 |
| 2026 | 36128 | FP ADMIN - FIRE PATROL FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.00 | $0.50 |
| 2026 | 36128 | TOTAL: | $690.30 | $690.25 | $0.00 | $0.00 | $0.00 | $1380.55 |
|
| 2026 | 36128 | $690.30 | $690.25 | $0.00 | $0.00 | $0.00 | $1380.55 |
Statement Details |
| 2025 | 36285 | STATE LEVY - STATE LEVY | $189.36 | $189.35 | $0.00 | $0.00 | $378.71 | $0.00 |
| 2025 | 36285 | COUNTY - COUNTY | $88.91 | $88.91 | $0.00 | $0.00 | $177.82 | $0.00 |
| 2025 | 36285 | DISABILITY SERVICES - DISABILITY SERVICES | $1.01 | $1.01 | $0.00 | $0.00 | $2.02 | $0.00 |
| 2025 | 36285 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $1.01 | $1.01 | $0.00 | $0.00 | $2.02 | $0.00 |
| 2025 | 36285 | VETERANS RELIEF - VETERANS RELIEF | $0.91 | $0.91 | $0.00 | $0.00 | $1.82 | $0.00 |
| 2025 | 36285 | COUNTY ROAD - COUNTY ROAD | $90.22 | $90.22 | $0.00 | $0.00 | $180.44 | $0.00 |
| 2025 | 36285 | SD #36 - SCHOOL DISTRICT #36 (CHEWELAH) | $134.88 | $134.88 | $0.00 | $0.00 | $269.76 | $0.00 |
| 2025 | 36285 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $70.50 | $70.49 | $0.00 | $0.00 | $140.99 | $0.00 |
| 2025 | 36285 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $22.12 | $22.12 | $0.00 | $0.00 | $44.24 | $0.00 |
| 2025 | 36285 | FIRE PATROL NET - FIRE PATROL NET | $11.50 | $11.50 | $0.00 | $0.00 | $23.00 | $0.00 |
| 2025 | 36285 | WEED CONTROL - WEED CONTROL | $2.50 | $2.50 | $0.00 | $0.00 | $5.00 | $0.00 |
| 2025 | 36285 | FP ADMIN - FIRE PATROL FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.50 | $0.00 |
| 2025 | 36285 | TOTAL: | $613.17 | $613.15 | $0.00 | $0.00 | $1226.32 | $0.00 |
|
| 2025 | 36285 | $613.17 | $613.15 | $0.00 | $0.00 | $1226.32 | $0.00 |
Values
| (+) Improvement Homesite Value: | + | $0 | |
| (+) Improvement Non-Homesite Value: | + | $53,647 | |
| (+) Land Homesite Value: | + | $0 | |
| (+) Land Non-Homesite Value: | + | $27,640 | |
| (+) Curr Use (HS): | + | $0 | $0 |
| (+) Curr Use (NHS): | + | $15,820 | $306 |
| | | -------------------------- | |
| (=) Market Value: | = | $97,107 | |
| (–) Productivity Loss: | – | $15,514 | |
| | | -------------------------- | |
| (=) Subtotal: | = | $81,593 | |
| (+) Senior Appraised Value: | + | $0 | |
| (+) Non-Senior Appraised Value: | + | $81,593 | |
| | | -------------------------- | |
| (=) Total Appraised Value: | = | $81,593 | |
| (–) Senior Exemption Loss: | – | $0 | |
| (–) Exemption Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Taxable Value: | = | $81,593 | |
Taxing Jurisdiction
| Owner: | SMITH JODY RAY | | |
| % Ownership: | 100.0000000000% | | |
| Total Value: | $97,107 | | |
| Tax Area: | 005-F4 36 - Tax Area F4 36 |
| CURREXP | CURRENT EXPENSE | 1.1411660000 | $81,593 | $81,593 | $93.11 | | |
| DISABILITY | DISABILITY SERVICES | 0.0125000000 | $81,593 | $81,593 | $1.02 | | |
| FD04EMS | FD #4 EMS | 0.1836200000 | $81,593 | $81,593 | $14.98 | | |
| FD04EXP | FD #4 EXPENSE | 0.8642130000 | $81,593 | $81,593 | $70.51 | | |
| FD04RSV | FD #4 RESERVE | 0.0000000000 | $81,593 | $81,593 | $0.00 | | |
| STCORLIBRY | ST CO RURAL LIBRARY | 0.2852330000 | $81,593 | $81,593 | $23.27 | | |
| MENTHEALTH | MENTAL HEALTH SERVICES | 0.0125000000 | $81,593 | $81,593 | $1.02 | | |
| CTYROAD | COUNTY ROAD | 1.1560140000 | $81,593 | $81,593 | $94.32 | | |
| SD#36 CP | SD#36 CAPITAL PROJECTS | 0.5182100000 | $81,593 | $81,593 | $42.28 | | |
| SD36GEN | SD #36 GEN/M & O | 1.2455740000 | $81,593 | $81,593 | $101.63 | | |
| STATE | STATE LEVY | 1.4318690000 | $81,593 | $81,593 | $116.83 | | |
| STATE 2 | STATE LEVY PART 2 | 0.7684770000 | $81,593 | $81,593 | $62.70 | | |
| VETRELIEF | VETERANS RELIEF | 0.0112500000 | $81,593 | $81,593 | $0.92 | | |
| | Total Tax Rate: | 7.6306260000 | | | | | |
| | | | | Taxes w/Current Exemptions: | $622.59 | | |
| | | | | Taxes w/o Exemptions: | $622.59 | | |
Improvement / Building
| Improvement #1: | Commercial | State Code: | 88 | 3687.0 sqft | Value: | $33,647 |
| Number of Levels: | Unknown | Stories in Building: | Unknown | | Stories in Section: | Unknown |   |   |
|
| | Type | Description | Class CD | Sub Class CD | Year Built | Area |
| | 102 | Barn, General Purpose | * | | 1980 | 1760.0 |
| | 477 | Farm Utility Building | * | | 1980 | 1147.0 |
| | 476 | Farm Implement Building | * | | 1980 | 780.0 |
| Improvement #2: | Site Improvements | State Code: | 88 | 0.0 sqft | Value: | $20,000 |
Land
| 1 | RURAL 4 | Rural Acreage | 7.8200 | 340639.20 | 0.00 | 0.00 | 1.00 | $15,640 | $0 |
| 2 | RURAL 4 | Rural Acreage | 6.0000 | 261360.00 | 0.00 | 0.00 | 1.00 | $12,000 | $0 |
| 3 | Timber | Timber | 7.4500 | 324522.00 | 0.00 | 0.00 | 1.00 | $14,900 | $298 |
| 4 | Timber | Timber | 0.4600 | 20037.60 | 0.00 | 0.00 | 1.00 | $920 | $8 |
Roll Value History
| 2026 | N/A | N/A | N/A | N/A | N/A |
| 2025 | $131,148 | $65,190 | $300 | $172,908 | $172,908 |
| 2024 | $120,154 | $65,190 | $313 | $161,927 | $161,927 |
| 2023 | $53,647 | $43,460 | $306 | $81,593 | $81,593 |
| 2022 | $47,515 | $43,460 | $299 | $75,454 | $75,454 |
Deed and Sales History
| 1 | 05/02/2007 | QCD2 | Quit Claim Deed | PARRISH DANA MAUREEN | SMITH JODY RAY | | | $0.00 | 148906 | V: 363 Pg 863 |
| 2 | 10/05/2005 | QCD2 | Quit Claim Deed | SMITH MARY ANN | SMITH JODY RAY | | | $0.00 | 143519 | V: 335 Pg 2044 |
| 3 | 06/08/2001 | D | D | SMITH EST. OF NEIL | SMITH MARY ANN | | | $0.00 | 128647 | V: 259 Pg 1559 |
Payout Agreement
| No payout information available.. |