Property
Account |
| Property ID: | 62207 | Abbreviated Legal Description: | TAX #29 |
| Parcel # / Geo ID: | 5327535 | Agent Code: | |
| Type: | Real | | |
| Tax Area: | 005-F4 36 - Tax Area F4 36 | Land Use Code | 91 |
| Open Space: | N | DFL | N |
| Historic Property: | N | Remodel Property: | N |
| Multi-Family Redevelopment: | N | | |
| Township: | 31 | Section: | 31 |
| Range: | 41 | Legal Acres: | 20.0000 |
Location |
| Address: | | Mapsco: | |
| Neighborhood: | RURAL 4 OUTBUILDINGS | Map ID: | 314131 |
| Neighborhood CD: | 838-R4BLDG |
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 | 36413 | STATE LEVY - STATE LEVY | $174.68 | $174.67 | $0.00 | $0.00 | $0.00 | $349.35 |
| 2026 | 36413 | COUNTY - COUNTY | $83.36 | $83.35 | $0.00 | $0.00 | $0.00 | $166.71 |
| 2026 | 36413 | DISABILITY SERVICES - DISABILITY SERVICES | $0.97 | $0.97 | $0.00 | $0.00 | $0.00 | $1.94 |
| 2026 | 36413 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $0.97 | $0.97 | $0.00 | $0.00 | $0.00 | $1.94 |
| 2026 | 36413 | VETERANS RELIEF - VETERANS RELIEF | $0.88 | $0.87 | $0.00 | $0.00 | $0.00 | $1.75 |
| 2026 | 36413 | COUNTY ROAD - COUNTY ROAD | $85.43 | $85.42 | $0.00 | $0.00 | $0.00 | $170.85 |
| 2026 | 36413 | SD #36 - SCHOOL DISTRICT #36 (CHEWELAH) | $129.23 | $129.22 | $0.00 | $0.00 | $0.00 | $258.45 |
| 2026 | 36413 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $110.28 | $110.28 | $0.00 | $0.00 | $0.00 | $220.56 |
| 2026 | 36413 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $20.73 | $20.73 | $0.00 | $0.00 | $0.00 | $41.46 |
| 2026 | 36413 | FIRE PATROL NET - FIRE PATROL NET | $11.50 | $11.50 | $0.00 | $0.00 | $0.00 | $23.00 |
| 2026 | 36413 | WEED CONTROL - WEED CONTROL | $2.50 | $2.50 | $0.00 | $0.00 | $0.00 | $5.00 |
| 2026 | 36413 | FP ADMIN - FIRE PATROL FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.00 | $0.50 |
| 2026 | 36413 | TOTAL: | $620.78 | $620.73 | $0.00 | $0.00 | $0.00 | $1241.51 |
|
| 2026 | 36413 | $620.78 | $620.73 | $0.00 | $0.00 | $0.00 | $1241.51 |
| Statement Details |
| 2025 | 36575 | STATE LEVY - STATE LEVY | $181.02 | $181.00 | $0.00 | $0.00 | $362.02 | $0.00 |
| 2025 | 36575 | COUNTY - COUNTY | $85.00 | $84.99 | $0.00 | $0.00 | $169.99 | $0.00 |
| 2025 | 36575 | DISABILITY SERVICES - DISABILITY SERVICES | $0.97 | $0.96 | $0.00 | $0.00 | $1.93 | $0.00 |
| 2025 | 36575 | MENTAL HEALTH SERVIC - MENTAL HEALTH SERVICES | $0.97 | $0.96 | $0.00 | $0.00 | $1.93 | $0.00 |
| 2025 | 36575 | VETERANS RELIEF - VETERANS RELIEF | $0.87 | $0.87 | $0.00 | $0.00 | $1.74 | $0.00 |
| 2025 | 36575 | COUNTY ROAD - COUNTY ROAD | $86.25 | $86.24 | $0.00 | $0.00 | $172.49 | $0.00 |
| 2025 | 36575 | SD #36 - SCHOOL DISTRICT #36 (CHEWELAH) | $128.93 | $128.93 | $0.00 | $0.00 | $257.86 | $0.00 |
| 2025 | 36575 | FD #4 - FIRE DISTRICT #4 (FP & EMS) | $67.39 | $67.38 | $0.00 | $0.00 | $134.77 | $0.00 |
| 2025 | 36575 | ST CO RURAL LIBRARY - ST CO RURAL LIBRARY | $21.15 | $21.14 | $0.00 | $0.00 | $42.29 | $0.00 |
| 2025 | 36575 | FIRE PATROL NET - FIRE PATROL NET | $11.50 | $11.50 | $0.00 | $0.00 | $23.00 | $0.00 |
| 2025 | 36575 | WEED CONTROL - WEED CONTROL | $2.50 | $2.50 | $0.00 | $0.00 | $5.00 | $0.00 |
| 2025 | 36575 | FP ADMIN - FIRE PATROL FEE | $0.25 | $0.25 | $0.00 | $0.00 | $0.50 | $0.00 |
| 2025 | 36575 | TOTAL: | $586.80 | $586.72 | $0.00 | $0.00 | $1173.52 | $0.00 |
|
| 2025 | 36575 | $586.80 | $586.72 | $0.00 | $0.00 | $1173.52 | $0.00 |
Values
| (+) Improvement Homesite Value: | + | $0 | |
| (+) Improvement Non-Homesite Value: | + | $22,217 | |
| (+) Land Homesite Value: | + | $0 | |
| (+) Land Non-Homesite Value: | + | $50,000 | |
| (+) Curr Use (HS): | + | $0 | $0 |
| (+) Curr Use (NHS): | + | $0 | $0 |
| | | -------------------------- | |
| (=) Market Value: | = | $72,217 | |
| (–) Productivity Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Subtotal: | = | $72,217 | |
| (+) Senior Appraised Value: | + | $0 | |
| (+) Non-Senior Appraised Value: | + | $72,217 | |
| | | -------------------------- | |
| (=) Total Appraised Value: | = | $72,217 | |
| (–) Senior Exemption Loss: | – | $0 | |
| (–) Exemption Loss: | – | $0 | |
| | | -------------------------- | |
| (=) Taxable Value: | = | $72,217 | |
Taxing Jurisdiction
| Owner: | BLACK TRUSTEE JAMES BRIAN | | |
| % Ownership: | 100.0000000000% | | |
| Total Value: | $72,217 | | |
| Tax Area: | 005-F4 36 - Tax Area F4 36 |
| CURREXP | CURRENT EXPENSE | 1.1411660000 | $72,217 | $72,217 | $82.41 | | |
| DISABILITY | DISABILITY SERVICES | 0.0125000000 | $72,217 | $72,217 | $0.90 | | |
| FD04EMS | FD #4 EMS | 0.1836200000 | $72,217 | $72,217 | $13.26 | | |
| FD04EXP | FD #4 EXPENSE | 0.8642130000 | $72,217 | $72,217 | $62.41 | | |
| FD04RSV | FD #4 RESERVE | 0.0000000000 | $72,217 | $72,217 | $0.00 | | |
| STCORLIBRY | ST CO RURAL LIBRARY | 0.2852330000 | $72,217 | $72,217 | $20.60 | | |
| MENTHEALTH | MENTAL HEALTH SERVICES | 0.0125000000 | $72,217 | $72,217 | $0.90 | | |
| CTYROAD | COUNTY ROAD | 1.1560140000 | $72,217 | $72,217 | $83.48 | | |
| SD#36 CP | SD#36 CAPITAL PROJECTS | 0.5182100000 | $72,217 | $72,217 | $37.42 | | |
| SD36GEN | SD #36 GEN/M & O | 1.2455740000 | $72,217 | $72,217 | $89.95 | | |
| STATE | STATE LEVY | 1.4318690000 | $72,217 | $72,217 | $103.41 | | |
| STATE 2 | STATE LEVY PART 2 | 0.7684770000 | $72,217 | $72,217 | $55.50 | | |
| VETRELIEF | VETERANS RELIEF | 0.0112500000 | $72,217 | $72,217 | $0.81 | | |
| | Total Tax Rate: | 7.6306260000 | | | | | |
| | | | | Taxes w/Current Exemptions: | $551.05 | | |
| | | | | Taxes w/o Exemptions: | $551.05 | | |
Improvement / Building
| Improvement #1: | Commercial | State Code: | 39 | 992.0 sqft | Value: | $22,217 |
| | Type | Description | Class CD | Sub Class CD | Year Built | Area |
| | 456 | Tool Shed | * | | 0 | 32.0 |
| | 477 | Farm Utility Building | * | | 0 | 960.0 |
Land
| 1 | RURAL 4 | Rural Acreage | 20.0000 | 871200.00 | 0.00 | 0.00 | 1.00 | $50,000 | $0 |
Roll Value History
| 2026 | N/A | N/A | N/A | N/A | N/A |
| 2025 | $35,127 | $120,000 | $0 | $155,127 | $155,127 |
| 2024 | $34,790 | $120,000 | $0 | $154,790 | $154,790 |
| 2023 | $22,217 | $50,000 | $0 | $72,217 | $72,217 |
| 2022 | $18,170 | $50,000 | $0 | $68,170 | $68,170 |
Deed and Sales History
| 1 | 06/01/2016 | WD | WD | BLACK TRUSTEE JAMES BRIAN | BLACK TRUSTEE JAMES BRIAN | | | $0.00 | 37671 | 20250003062 |
| 2 | 06/17/2016 | WD | WD | BLACK JAMES B | BLACK TRUSTEE JAMES BRIAN | | | $0.00 | 14030 | 20160004158 |
| 3 | 02/12/2016 | WD | WD | BLACK JAMES B | BLACK TRUSTEE JAMES BRIAN | | | $0.00 | 13179 | 20160000900 |
Payout Agreement
| No payout information available.. |