Property
Account |
| Property ID: | 62186 | Abbreviated Legal Description: | TAX #6 |
| Parcel # / Geo ID: | 5325700 | Agent Code: | |
| Type: | Real | | |
| Tax Area: | 005-F4 36 - Tax Area F4 36 | Land Use Code | 11 |
| Open Space: | N | DFL | N |
| Historic Property: | N | Remodel Property: | N |
| Multi-Family Redevelopment: | N | | |
| Township: | 31 | Section: | 31 |
| Range: | 41 | Legal Acres: | 4.9500 |
Location |
| Address: | 3247 JUMPOFF WAY
VALLEY, WA 99181 | Mapsco: | |
| Neighborhood: | RURAL 4 RESIDENCE SIZE 3 AGE 2 | Map ID: | 314131 |
| Neighborhood CD: | 838-RRS3A2 |
Owner |
| Name: | BLACK TRUSTEE JAMES BRIAN | Owner ID: | 154270 |
| Mailing Address: | PATRICIA ANN PENWARDEN BLACK TRUSTEE BLACK TRUST
3247 JUMP OFF WAY
VALLEY, WA 99181 | % 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 | 36394 | STATE LEVY - STATE LEVY | $412.20 | $412.18 | $0.00 | $0.00 | $0.00 | $824.38 |
| 2026 | 36394 | COUNTY - COUNTY | $196.70 | $196.69 | $0.00 | $0.00 | $0.00 | $393.39 |
| 2026 | 36394 | DISABILITY SERVICES - DISABILITY SERVICES | $2.29 | $2.29 | $0.00 | $0.00 | $0.00 | $4.58 |
| 2026 | 36394 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $2.29 | $2.29 | $0.00 | $0.00 | $0.00 | $4.58 |
| 2026 | 36394 | VETERANS RELIEF - VETERANS RELIEF | $2.06 | $2.06 | $0.00 | $0.00 | $0.00 | $4.12 |
| 2026 | 36394 | COUNTY ROAD - COUNTY ROAD | $201.58 | $201.57 | $0.00 | $0.00 | $0.00 | $403.15 |
| 2026 | 36394 | SD #36 - SCHOOL DISTRICT #36 (CHEWELAH) | $304.94 | $304.94 | $0.00 | $0.00 | $0.00 | $609.88 |
| 2026 | 36394 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $260.24 | $260.22 | $0.00 | $0.00 | $0.00 | $520.46 |
| 2026 | 36394 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $48.92 | $48.92 | $0.00 | $0.00 | $0.00 | $97.84 |
| 2026 | 36394 | FIRE PATROL NET - FIRE PATROL NET | $11.50 | $11.50 | $0.00 | $0.00 | $0.00 | $23.00 |
| 2026 | 36394 | WEED CONTROL - WEED CONTROL | $2.50 | $2.50 | $0.00 | $0.00 | $0.00 | $5.00 |
| 2026 | 36394 | FP ADMIN - FIRE PATROL FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.00 | $0.50 |
| 2026 | 36394 | TOTAL: | $1445.47 | $1445.41 | $0.00 | $0.00 | $0.00 | $2890.88 |
|
| 2026 | 36394 | $1445.47 | $1445.41 | $0.00 | $0.00 | $0.00 | $2890.88 |
| Statement Details |
| 2025 | 36556 | STATE LEVY - STATE LEVY | $424.95 | $424.94 | $0.00 | $0.00 | $849.89 | $0.00 |
| 2025 | 36556 | COUNTY - COUNTY | $199.54 | $199.53 | $0.00 | $0.00 | $399.07 | $0.00 |
| 2025 | 36556 | DISABILITY SERVICES - DISABILITY SERVICES | $2.27 | $2.27 | $0.00 | $0.00 | $4.54 | $0.00 |
| 2025 | 36556 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $2.27 | $2.27 | $0.00 | $0.00 | $4.54 | $0.00 |
| 2025 | 36556 | VETERANS RELIEF - VETERANS RELIEF | $2.05 | $2.04 | $0.00 | $0.00 | $4.09 | $0.00 |
| 2025 | 36556 | COUNTY ROAD - COUNTY ROAD | $202.47 | $202.47 | $0.00 | $0.00 | $404.94 | $0.00 |
| 2025 | 36556 | SD #36 - SCHOOL DISTRICT #36 (CHEWELAH) | $302.70 | $302.69 | $0.00 | $0.00 | $605.39 | $0.00 |
| 2025 | 36556 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $158.21 | $158.19 | $0.00 | $0.00 | $316.40 | $0.00 |
| 2025 | 36556 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $49.65 | $49.64 | $0.00 | $0.00 | $99.29 | $0.00 |
| 2025 | 36556 | FIRE PATROL NET - FIRE PATROL NET | $11.50 | $11.50 | $0.00 | $0.00 | $23.00 | $0.00 |
| 2025 | 36556 | WEED CONTROL - WEED CONTROL | $2.50 | $2.50 | $0.00 | $0.00 | $5.00 | $0.00 |
| 2025 | 36556 | FP ADMIN - FIRE PATROL FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.50 | $0.00 |
| 2025 | 36556 | TOTAL: | $1358.36 | $1358.29 | $0.00 | $0.00 | $2716.65 | $0.00 |
|
| 2025 | 36556 | $1358.36 | $1358.29 | $0.00 | $0.00 | $2716.65 | $0.00 |
Values
| (+) Improvement Homesite Value: | + | $0 | |
| (+) Improvement Non-Homesite Value: | + | $295,840 | |
| (+) Land Homesite Value: | + | $0 | |
| (+) Land Non-Homesite Value: | + | $32,497 | |
| (+) Curr Use (HS): | + | $0 | $0 |
| (+) Curr Use (NHS): | + | $0 | $0 |
| | | -------------------------- | |
| (=) Market Value: | = | $328,337 | |
| (–) Productivity Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Subtotal: | = | $328,337 | |
| (+) Senior Appraised Value: | + | $0 | |
| (+) Non-Senior Appraised Value: | + | $328,337 | |
| | | -------------------------- | |
| (=) Total Appraised Value: | = | $328,337 | |
| (–) Senior Exemption Loss: | – | $0 | |
| (–) Exemption Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Taxable Value: | = | $328,337 | |
Taxing Jurisdiction
| Owner: | BLACK TRUSTEE JAMES BRIAN | | |
| % Ownership: | 100.0000000000% | | |
| Total Value: | $328,337 | | |
| Tax Area: | 005-F4 36 - Tax Area F4 36 |
| CURREXP | CURRENT EXPENSE | 1.1411660000 | $328,337 | $328,337 | $374.69 | | |
| DISABILITY | DISABILITY SERVICES | 0.0125000000 | $328,337 | $328,337 | $4.10 | | |
| FD04EMS | FD #4 EMS | 0.1836200000 | $328,337 | $328,337 | $60.29 | | |
| FD04EXP | FD #4 EXPENSE | 0.8642130000 | $328,337 | $328,337 | $283.75 | | |
| FD04RSV | FD #4 RESERVE | 0.0000000000 | $328,337 | $328,337 | $0.00 | | |
| STCORLIBRY | ST CO RURAL LIBRARY | 0.2852330000 | $328,337 | $328,337 | $93.65 | | |
| MENTHEALTH | MENTAL HEALTH SERVICES | 0.0125000000 | $328,337 | $328,337 | $4.10 | | |
| CTYROAD | COUNTY ROAD | 1.1560140000 | $328,337 | $328,337 | $379.56 | | |
| SD#36 CP | SD#36 CAPITAL PROJECTS | 0.5182100000 | $328,337 | $328,337 | $170.15 | | |
| SD36GEN | SD #36 GEN/M & O | 1.2455740000 | $328,337 | $328,337 | $408.97 | | |
| STATE | STATE LEVY | 1.4318690000 | $328,337 | $328,337 | $470.14 | | |
| STATE 2 | STATE LEVY PART 2 | 0.7684770000 | $328,337 | $328,337 | $252.32 | | |
| VETRELIEF | VETERANS RELIEF | 0.0112500000 | $328,337 | $328,337 | $3.69 | | |
| | Total Tax Rate: | 7.6306260000 | | | | | |
| | | | | Taxes w/Current Exemptions: | $2,505.41 | | |
| | | | | Taxes w/o Exemptions: | $2,505.41 | | |
Improvement / Building
| Improvement #1: | Commercial | State Code: | 11 | 6006.0 sqft | Value: | $36,818 |
| Number of Levels: | Unknown | Stories in Building: | Unknown | | Stories in Section: | Unknown | | |
|
| | Type | Description | Class CD | Sub Class CD | Year Built | Area |
| | 565 | Farm Utility Shelter | * | | 1950 | 384.0 |
| | 477 | Farm Utility Building | * | | 1950 | 1200.0 |
| | 561 | Feeder Barn | * | | 1950 | 1044.0 |
| | 456 | Tool Shed | * | | 1950 | 338.0 |
| | 478 | Farm Implement Shed | * | | 1950 | 720.0 |
| | 124 | Lean-to, Farm Utility | * | | 1950 | 720.0 |
| | 124 | Lean-to, Farm Utility | * | | 1950 | 800.0 |
| | 124 | Lean-to, Farm Utility | * | | 1950 | 800.0 |
| Improvement #2: | Site Improvements | State Code: | 11 | 0.0 sqft | Value: | $20,000 |
| Improvement #3: | Single Family Residence | State Code: | 11 | 2984.7 sqft | Value: | $239,022 |
|
Land
| 1 | RURAL 4 | Rural Acreage | 4.9500 | 215622.00 | 0.00 | 0.00 | 1.00 | $32,497 | $0 |
Roll Value History
| 2026 | N/A | N/A | N/A | N/A | N/A |
| 2025 | $363,087 | $2,970 | $0 | $366,057 | $366,057 |
| 2024 | $360,423 | $2,970 | $0 | $363,393 | $363,393 |
| 2023 | $295,840 | $32,497 | $0 | $328,337 | $328,337 |
| 2022 | $271,306 | $32,497 | $0 | $303,803 | $303,803 |
Deed and Sales History
| 1 | 02/12/2016 | WD | WD | BLACK JAMES B | BLACK TRUSTEE JAMES BRIAN | | | $0.00 | 13179 | 20160000900 |
Payout Agreement
| No payout information available.. |