PETITION FINAL w. EXHIBITS.pdf

Constellation Cat Cafe Petitioner Vs. City Of Lansing Respondent · 26-001501-TT

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v

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON I. BROWN, DPA

GOVERNOR

DIRECTOR

LANSING

_____________________________,

MICHIGAN TAX TRIBUNAL

Petitioner(s)

MTT Docket No.

_____________________________,

Respondent(s)

ENTIRE TRIBUNAL PROPERTY TAX PETITION

1.

Property Parcel No: _____________________________________________

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition

Form addressing all other parcels at issue.)

2.

The property identified above is ___real ___personal.

3.

If more than one parcel of real property is under appeal, are the properties

contiguous? ___Yes ___No. (If no, separate Petitions are required for each non-

contiguous parcel.)

4.

Are all of the parcels of personal property located on a parcel of real property

under appeal? ___Yes ___No. (If no, separate Petitions are required for each

parcel of personal property not located on a parcel of real property under

appeal.)

5.

If parcels of personal property are under appeal, when were the personal

property statements filed by parcel number (attach additional page if necessary):

6.

The property identified above is classified as _________________________

7.

If the assessment or assessments at issue were protested, the protest was made

to Respondent’s ___ March ___ July ___December Board of Review.

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Constellation Cat Cafe

City of Lansing

33-01-01-09-429-151 and 90-33-01-09-429-001

XX

XX

XX

N/A

COMMERCIAL-IMPROVED

XX

MTT Docket No. _________________

Page 2 of 4

8.

If a protest was required and no protest was made, list the separate and specific

facts upon which Petitioner relies to invoke the Tribunal’s authority over the

assessment or assessments at issue (attach additional page if necessary):

9.

If the appeal was not submitted by the deadline for the filing of an appeal for the

classification or classifications of the properties at issue (i.e., May 31 or July 31

of the tax year involved), list the separate and specific facts upon which

Petitioner relies to invoke the Tribunal’s authority over the assessment or

assessments at issue (attach additional page if necessary):

10.

The property or properties at issue are located in _______________County. The

property or properties’ address is:

11.

The assessment or assessments at issue were established by the (applicable

local governmental unit): ________________________________________

12.

Petitioner’s legal residence or principal office address is:

13.

This appeal involves issues relating to the (check all that are applicable):

________the property or properties’ true cash and taxable values

________the property or properties’ taxable value only

If the property or properties’ taxable value is at issue, is there a

dispute as to the value of an addition or loss? ___ Yes ___No

________uniformity of the property or properties’ assessment

________the property or the properties’ exemption from ad valorem taxation

under MCL ______

14.

The tax year(s) at issue are: _______________________________________

A formal protest was made to the Lansing Board of Review. See attached.

N/A

INGHAM

1041 N. CEDAR STREET

LANSING, MI 48906

CITY OF LANSING ASSESSOR'S OFFICE

1041 N. CEDAR STREET

LANSING, MI 48906

XXX

211.7o

2026

MTT Docket No. _________________

Page 3 of 4

15.

If more than the current tax year is being appealed, list the separate and specific

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior

tax year or years (attach additional page if necessary):

16.

The values for the property identified above as established by Respondent’s

Board of Review are:

Tax Year

True Cash Value

Assessed Value

Taxable Value

17.

Petitioner contends that the values for the property identified above are:

Tax Year

True Cash Value

State Equalized Value

Taxable Value

18.

The values in dispute for the property identified above are:

Tax Year

True Cash Value

State Equalized Value

Taxable Value

19.

Petitioner requests the following relief (attach additional page if necessary):

20.

List the separate and specific facts upon which Petitioner relies to support the

relief requested (attach additional page if necessary):

N/A

2026

109,300

109,300

2026

0

0

2026

109,300

109,300

That the Tribunal grant property tax exemption under MCL 211.7o.

SEE ATTACHED.

MTT Docket No. 

Page 4 of 4 

phe 

of 

Auoriged Representative or, if none, Petitioner: 

Printed 

Name of Petitioner's Authorized Representative or, if none, Petitioner: 

Drepl 

A. Pilgrim 

Email Address: jpeterson@plunkettcooney.com 

Mailing Address: 

38505 Woodward Ave., Suite 100 

Bloomfield Hills, MI 48304 

Telephone Number: (248) 433-7158 

Date: 5/26/2026

v

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON I. BROWN, DPA

GOVERNOR

DIRECTOR

LANSING

______________________,

MICHIGAN TAX TRIBUNAL

Petitioner,

MTT Docket No. ___________

______________________,

Respondent.

MULTIPLE PARCEL PETITION FORM ___ OF ___

1. The classification of the property identified herein as established by

Respondent’s Board of Review is:

Tax Year

Parcel Number

Real/Personal

Classification

2. The values for the property identified herein as established by Respondent’s

Board of Review are:

Tax Year

Parcel Number

True Cash Value

Assessed Value

Taxable Value

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Constellation Cat Cafe

City of Lansing

1

1

2026

33-01-01-09-429-151

Real

COMMERCIAL-IMPROVED

2026

90-33-01-09-429-001

Personal

COMMERCIAL-IMPROVED

2026

33-01-01-09-429-151

109,300

109,300

2026

90-33-01-09-429-001

5,000

5,000

MTT Docket No._____________

Page 2 of 2

3. Petitioner contends that the values for the property identified herein are:

Tax Year

Parcel Number

True Cash Value

State Equalized Value

Taxable Value

4. The values in dispute for the property identified herein are:

Tax Year

Parcel Number

True Cash Value

State Equalized Value

Taxable Value

2026

33-01-01-09-429-151

0

0

2026

90-33-01-09-429-001

0

0

2026

33-01-01-09-429-151

109,300

109,300

2026

90-33-01-09-429-001

5,000

5,000

_________________________________________

_________________________________________

___________________________

______________________________________

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON I. BROWN, DPA

GOVERNOR

LANSING

DIRECTOR

_____________________________,

Petitioner(s)

MICHIGAN TAX TRIBUNAL

v

MTT Docket No.

_____________________________,

Respondent(s)

APPEARANCE

Please type or neatly print the name and contact information for the attorney or authorized

representative:

1. Full name (first, middle initial, last)

2. Bar License # (if applicable)

P

3. Firm Name (if applicable)

3. Address

4. Telephone No.

5. E-mail Address

1. I appear on behalf of ___________________________________________________ as

attorney or

authorized representative.

Attorney/Representative signature

[Print/type name of person signing]

I certify that on this date I served a copy of this appearance on the opposing party or their

representative.

Date

Signature

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Constellation Cat Cafe

City of Lansing

Joseph A. Peterson

(248) 433-7158

jpeterson@plunkettcooney.com

Constellation Cat Cafe

Joseph A. Peterson

Plunkett Cooney

38505 Woodward Ave., Suite 100

Bloomfield Hills, MI 48304

77999799987998667799

79986

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

ENTIRE TRIBUNAL 

CONSTELLATION CAT CAFÉ, 

 

Petitioner, 

 

 

 

 

 

 

MTT Docket No. 

v. 

 

CITY OF LANSING, 

 

Respondent. 

 

SUPPLEMENT TO PETITION 

Petitioner, Constellation Cat Café, by and through its attorneys, Plunkett Cooney, hereby 

supplements its Petition and states as follows: 

1. 

Constellation Cat Café is a nonprofit Michigan corporation recognized as exempt 

from federal income taxation under Section 501(c)(3) of the Internal Revenue Code. The 

organization is governed by a board of directors and files annual Form 990 returns with the 

Internal Revenue Service. Its mission is dedicated to cat rescue, adoption placement, and public 

education by creating a safe environment for people to experience cat interaction and ownership 

through education, inclusive events, and outreach, and supporting local animal rescue shelters. 

2. 

Petitioner’s property is located at 426 E. Maple Street, Lansing, Michigan, Parcel 

No. 33-01-01-09-429-151 and 90-33-01-09-429-001. Petitioner seeks a full exemption from ad 

valorem property taxation for tax year 2026 pursuant to MCL 211.7o, which provides an 

exemption for real property owned and occupied by a nonprofit charitable institution organized 

under the laws of this state, while occupied by that institution solely for the purposes for which it 

was incorporated. 

3. 

Petitioner’s property qualifies for exemption under MCL 211.7o because it is 

owned and occupied by a nonprofit charitable institution and is used solely for the charitable 

purposes for which Petitioner was incorporated. Specifically, the property is used to house and 

care for adoptable cats from partner rescue agencies, facilitate cat adoptions, provide public 

education regarding responsible pet ownership and animal welfare, and offer cat interaction

experiences open to the public. Since 2019, Petitioner has facilitated 2,882 cat adoptions, passes 

100% of adoption fees through to partner rescue agencies, and has invested approximately 

$200,000 in cat care. Petitioner is certified by the Michigan Department of Agriculture for 

animal care. 

4. 

Petitioner satisfies all six factors set forth by the Michigan Supreme Court in 

Wexford Medical Group v City of Cadillac, 474 Mich 192 (2006), for qualification as a 

“charitable institution” under MCL 211.7o. Among other things, Petitioner operates on a 

nonprofit basis for the general public good, is organized for a charitable purpose, operates in a 

charitable manner by providing services without expectation of material profit, does not offer 

substantial private gain to any individual, lessens the burdens of government by relieving 

pressure on public animal control systems, and is owned and operated on a nonprofit basis. 

5. 

On November 12, 2025, the City of Lansing Assessor denied Petitioner’s claim 

for exemption. In March 2026, the Board of Review denied Petitioner’s appeal. This Supplement 

supports Petitioner’s appeal to the Michigan Tax Tribunal. 

6. 

Petitioner respectfully requests that the Michigan Tax Tribunal enter an order 

reducing the taxable value of the subject property to zero ($0) for tax year 2026, reflecting the 

full charitable institution exemption to which Petitioner is entitled under MCL 211.7o. 

7. 

Petitioner further requests a refund and/or credit of any and all property taxes paid 

for tax year 2026, together with any applicable statutory interest thereon. 

 

Respectfully submitted, 

 

PLUNKETT COONEY 

 

By: ________________________________ 

 

Joseph A. Peterson 

Dated: 5/26/2026

CITY ASSESSORS OFFICE 

Jennifer Czeiszperger, Assessor 

3rd Floor City Hall 

> 

124 West Michigan Avenue 

Lansing, Michigan 48933 

Andy Schor, Mayor 

(517) 483-7624 

{ 

November 12, 2025 

Constellation Cat Cafe 

Attn: Nathan Stout 

426 E Maple St 

Lansing, MI 48906 

RE: 

Property Exemption application for 2026 tax year 

426 E Maple St., Lansing 

33-01-01-09-429-151 

Dear Mr. Stout 

I have reviewed the application for property tax exemption for the property located at 

501 N. Pine St., Lansing Michigan. Based cn my review of your application, 

it appears 

that all required information was submitted for consideration. 

After review of the application and supporting documentation, 

| have denied the 2026 

exemption for this property. This determination is based on the requirements of MCL 

211.70 — Nonprofit charitable institution. 

In order to qualify for this exemption, the 

clamant must bring people's minds or hearts under the influence of education or 

religion; relieve people's bodies from disease, suffering, or constraint; assist people to 

establish themselves for life; erect «+ maintain public buildings or works, or otherwise 

lessen the burdens of government. 

You may appeal this determination al the 2026 March Board of Review. You will 

receive an assessment notice in ale February 2026 informing you of the dates and 

times to schedule an appointment to be heard by the March Board of Review. 

Regards 

{ane Uysal 

ennifer Czeiszperger, MMAO 

City of Lansing Assessor

Michigan Department of Treasury 

RECEIVED 

618 (Rev. 12-25) 

[ 

noAnage 

Petition to Board of Review 

MAR 06 2076 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest 

to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. Yougmay-qotappeal 

ification to the State 

Tax Commission unless you first protest to the Board of Review. 

rk 

TO BE COMPLETED BY OWNER OR OWNER’S AGENT 

Owner's Name (Please Print or Type) 

. 

"re 

Petitioner's Name (If Other than Owner Plasse Print or Type) 

Conse wren 

Cox Coke 

OEY 

eA IeCia 

1] 

Year of 

Appeal 

J 

Pres 

» 

ie City 

. 

County N 

. 

A) 

WONG 

20 

The undersigned prbtests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property Identified (Parcel code required. Property address and legal description optional.) 

23-0\-0\- (4-529 ~1D\ ong “CRESS saw) 

Protested Item: 

O Assessed Value 

O Tentative 

Taxable Status 0 Classification 

0 Qualified Agricultural 

Taxable Value 

(exemption) 

Property Exemption 

1, PROTEST OF ASSESSMENT 

Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed 

personal property forms. 

Assessed Value 

. 

Owner's Estimate of True Cash Value (Market Value) 

2. PROTEST OF TAXABLE VALUE 

Complete this section for a protest of Taxable Value. 

Reason: 

O Value of Losses 

O Value of Additions 

OJ Poverty Exemption 

OJ Uncapping % 

3. PROTEST OF CLASSIFICATION 

Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance 

with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on 

that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year's assessment roll 

Classification should be (check one of the following): 

[J Agricultural 

[] industrial 

[] Timber Cutover 

[7] utility (Personal Property Only) 

J Commercial 

OJ Residential 

Developmental 

4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural proper- 

ty, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON 

THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption 

Percent qualified agricultural exemption requested by owner (Enter 100 

if full 

denied) 

exemption requested) 

REASON FOR PROTEST

Michigan Department of Treasury 

618 (Rev. 12-25 

Petition to Board of Review 

L-4035 

This forin is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal 

unless you first protest to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may 

not appeal property classification to the State Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name (If Other than Owner. Please Print or Type) 

CONSTELLATION CAT CAFE 

Township or City 

County 

Year of Appeal 

CITY OF LANSING - INGHAM 

Ingham 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of 

the following described property: 

Property Identified (Parcel code required. Property address & legal description optional) 

: 

90-33-01-09-429-001 

426 E MAPLE ST 

Protested Item 

[J Assessed Value 

[J Tentative 

[1 Taxable Status 

[1 Classification 

O 

qualifed Agricultural 

Taxable Value 

(exemption) 

Property Exemption 

1. PROTEST OF ASSESSMENT 

Complete this section for a protest of assessed value 

, including assessed value changes associated with exempt status and denied or late filed personal 

property forms. 

Assessed Amount 

Owner's Estimate of True Cash Value (Market Value) 

5,000 

2. PROTEST OF TAXABLE VALUE 

‘Complete this section for a protest of Taxable Value 

REASON: 

[J 

value ofLosses 

[1 

Value of Additions 

[J 

Poverty Exemption 

0 

Uncapping % 

3. PROTEST OF CLASSIFICATION 

Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance with section 211.34c of the 

Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on that property's status as a homeowner's principal residence 

or qualified agricultural property. 

Classification of property on this year's assessment roll: 

251 

Classification should be: (Please check one of the following) 

Od 

Agricultural 

[J Industrial 

[J Timber Cutover 

[7] Utility (Personal Property Only) 

O 

commercial 

0 Residential 

Cpevelopmental 

4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property, the owner may appeal this 

action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING 

MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES. 

Percent qualified agricultural exemption granted by assessor: (Enter 0 if exemption is denied) 

[Percent qualified agricultural exemption requested by Owner: (Enter 100 if full 

exemption requested) 

REASON FOR PROTEST 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption.

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Petition Number 

Parcel Code 

10357 

90-33-01-09-429-001 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

Denied 

O 

Assessed Value Changed From: 

[ 

5,000 

J To: 

[ 

] 

Record of Vote - Board or three member col a” board 

Chairperson: A YES 

NO —— 

Member: ves 

NO 

‘Member: 

YES 

NO——— 

p 

0 

Drves 

Ovo 

Oves 

Ono 

Reason for Board Action: 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

'0 Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

ppealed by May 31. Agricultural Real, Residential Real, Timber - Cutover Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

n 

Tentative Taxable Value Changed From: 

5,000 

To: 

2 

Denied 

O 

(See attached L-4035A) 

rl 

Record of Vote - Board or three member committee of board. 

Chairperson: & YES 

[] 

NO A 

Member: ps 

[1] 

no 

Member: 

[] Yes 

[]wNo__ | 

Initials 

Initials 

Initials 

Reason for Board Action: 

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

IPO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

fappealed by May 31. Agricultural Real, Residential Real, Timber - Cutover Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

fa Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[J 

Denied 

[J 

Classification Changed From: 

251 

To: 

Record of Vote - Board or three member committee of board. 

Chairperson: 

YES 

NO——— 

Member: 

YES 

NO —— 

Member: 

YES 

[CH — 

person 

O 

a 

Initials 

embs 

O 

0 

Initials 

UO 

0 

Initials 

Reason for Board Action: 

f you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission, PO Box 30471, 

Lansing MI 48909, by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

O 

Exemption Request Denied 

O 

Exemption percent modified from 

% To: 

% 

Record of Vote - Board or three member committee of board.

March 5, 2026 

Board of Review 

City of Lansing Assessing Department 

3" Floor 

124 W Michigan Avenue 

Lansing, MI 48933 

Re: Appeal of Property Tax Exemption Denial, 426 E Maple Street, Lansing, 

33-01-01-09-429-151 

Dear Members of the Board of Review: 

We are writing to appeal the November 12, 2025, decision by Ms. Jennifer 

Czeiszperger, City of Lansing assessor, to deny the 2026 property tax exemption 

request for the Constellation Cat Café (the “Café”) property at 426 East Maple Street 

(the “Site”). The property number is 33-01-01-09-429-151. Ms. Czeiszperger’s decision 

cited her determination that the Café's application failed to meet the requirements of 

Michigan Compiled Laws (MCL) 211.70, which covers exemptions for nonprofit 

charitable institutions. We believe Ms. Czeiszperger's determination does not accurately 

account for the work of the Café. 

State Tax Commission Bulletin 26 of 2017, issued December 12, 2017, describes the 

requirements a claimant must meet in order to qualify for the charitable exemption 

provided in MCL 211.70. Below, we will cover the three-part test in the statutory 

provision, including all six Wexford factors required to meet the second part of the test. 

Test 1: “Is the real estate owned and occupied by the exemption claimant?” 

The Café relocated operations from a rented facility in East Lansing to the Site in 

2025 and fully started operations at the Site on August 30, 2025. The Café has 

no other physical locations; thus, we “maintain a regular physical presence on 

the property” in satisfaction of the requirements of MCL 211.70.

Requirement 1: “The claimant must be a nonprofit institution 

The Café is a registered 501(c)(3) nonprofit institution, filing annual Form 

990 submissions with the US Internal Revenue Service. Additionally, the 

Café maintains a proper board of directors. While the Café operates a 

coffee shop and charges admission fees for visitors who are not looking to 

adopt a cat, those fees solely support the operation of the facility, including 

the care for cats required under our certification by the Michigan 

Department of Agriculture. 

Requirement 2: “The claimant must be organized chiefly, if not solely 

for charity.” 

The Cafe's mission is to create a safe environment for all people to 

discover the joy of cat interaction and ownership through education, 

inclusive events, and outreach. The Café supports local animal rescue 

shelters in capacity building and finding homes for adoptable cats. Those 

local animal rescue shelters are critical to the animal welfare network, 

reducing the burden on public animal welfare agencies. The coffee shop 

and admission fees provide the funding needed to ensure the cats staying 

at the Café receive the care they need. The partner rescue agencies 

receive 100% of the adoption fees for cats adopted through the Café, 

meaning that the funds raised through the coffee shop, admissions, and 

donations are the only resources available to support the care of the cats. 

Requirement 3: “The claimant must not offer its charity on a 

discriminatory basis by choosing who among the group it purports 

to serve deserves its services, but rather must serve any person who 

needs the particular type of charity being offered.” 

The Café strives to foster a safe environment where community can 

flourish. Our experience has shown us that a variety of ideas coming from 

a variety of identities is what allows for a successful and innovative 

establishment. Everyone, especially those from the BIPOC, LGBTQ, 

neurodivergent, unhoused, disabled communities and other marginalized 

groups can exist at the Café without fear of discrimination.

themselves for life; erect or maintain public buildings orWorTKs 

otherwise lessen the burden of government.” 

The Café meets this requirement in a couple of ways. Since 2019, the 

Café has adopted out 2,882 cats. During that time, we have invested an 

estimated $200,000 in the care of cats. Since 2022, the budget of Ingham 

County Animal Control and Shelter has increased by 33%. Without the 

work of the Café, our rescue partners would have significantly reduced 

capacity, which would then mean that additional unhoused cats would fall 

to the care of the public animal welfare system, at significant cost to the 

taxpayers, and perhaps leading to the euthanizing of otherwise healthy, 

adoptable cats due to capacity concerns. 

Requirement 5: “The claimant may charge for its services as long as 

its charges are not more than what is needed for its successful 

maintenance.” 

As stated before, the Café does charge admission for cat room visits and 

for coffee and other drinks prepared at the Café; those funds fully support 

the work of the Café to help relieve the burden on the public animal 

welfare system. 

Requirement 6: “The claimant need not meet any monetary threshold 

of charity; rather, if the overall nature of the claimant is charitable, it 

is a charitable institution.” 

The overall nature of the Café is indeed charitable. The sole purpose of 

funds raised from the Café’s coffee shop and admission fees is to support 

the mission to create a safe environment for all people to discover the joy 

of cat interaction and ownership through education, inclusive events, and 

outreach, and support local animal rescue shelters in capacity building 

and finding homes for adoptable cats. Since 2021, the Café has invested 

over $139,000 in the care of cats in the furtherance of this mission. 

Test 3: “Is the buildings and other property thereon occupied by the 

claimant solely for the purposes for which the claimant was incorporated?” 

The Site occupied by the Café serves as the home of the adoptable cats under

MCL 211.70, and we ask that you reverse the decision of Ms. Czeiszperge 

the application for property tax exemption. 

- 

Thank you for your service on the Board of Review and for your review of this appeal. 

Please let us know if you have any questions or need additional information. 

Sincerely, 

Shs 

Savannah Segueda 

Executive Director, Constellation Cat Café

03/30/2026 

2026 BOARD OF REVIEW DECISION 

FROM 

CITY OF LANSING 

ASSESSOR 3RD FLOOR CITY HALL 

124 W MICHIGAN AVE 

LANSING, MI 48933-2500 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL. 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.). 

90-33-01-09-429-001 

426 E MAPLE ST 

CONSTELLATION CAT CAFE 

1041 N CEDAR ST 

LANSING, MI 48906 

THIS PROPERTY IS CLASSIFIED 

251 (COMMERCIAL PERSONAL) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 90-33-01-09-429-001 

They have made the following determination based on the information you supplied. 

Board of Review Comments: 

LETTER APPEAL OF TAXABLE STATUS, REQUESTING EXEMPTION 

- DENIED 

2026 ORIGINAL ASSESSED VALUE 

5,000 

2026 "BOARD OF REVIEW" ASSESSED VALUE 

5,000 

(If the above amounts are the same, no revisions have occured) 

2026 ORIGINAL TAXABLE VALUE 

5,000 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

5,000 

2026 

PRE/QUALIFIED AG /MBT % 

100.0000 

| 

Please feel free to contact the assessor at the address listed above or call if you have any questions 

To appeal a decision of the Board of Review, you must appeal to the Michigan Tax Tribunal. 

**Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. 

Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website. 

hitps:/www michigan. gov/taxtrib 

http://www.michigan.gov/taxtrib/ 

Phone 517-335-9760 

Email 

taxtrib@michigan.gov 

Deadline for filing commercial, industrial, developmental or personal property appeal is May 31, 2026. 

Deadline for filing a residential appeal is July 31st, 2026 

Assessor's Office 517-483-7624 

Assessor@lansingmi.gov

03/30/2026 

10:39 AM 

2026 BOARD OF REVIEW DECISIO 

CITY OF LANSING 

ASSESSOR 3RD FLOOR CITY HALL 

124 W MICHIGAN AVE 

LANSING, MI 48933-2500 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

33-01-01-09-429-151 

426 E MAPLE ST 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL. 

CONSTELLATION CAT CAFE 

1041 N CEDAR ST 

LANSING, MI 48906 

N 6 R LOT | BLOCK 20 ORIG PLAT 

THIS PROPERTY IS CLASSIFIED 

201 (COMMERCIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 33-01-01-09-429-151 

They have made the following determination based on the information you supplied. 

Board of Review Comments: 

LETTER APPEAL FOR TAXABLE STATUS, REQUESTING EXEMPTION - DENIED 

2026 ORIGINAL ASSESSED VALUE 

109,300 

2026 "BOARD OF REVIEW" ASSESSED VALUE 

109,300 

(If the above amounts are the same, no revisions have occured) 

2026 ORIGINAL TAXABLE VALUE 

109,300 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

109,300 

| 

2026 PRE/QUALIFIED AG 

/ MBT % 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions 

To appeal a decision of the Board of Review, you must appeal to the Michigan Tax Tribunal. 

**Effective March 

1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. 

Rather, you are required to file a petition to 

initiate a new Small Claims appeal. 

Petition forms are available on this website. 

https:/www.michigan.gov/taxtrib 

http://www.michigan.gov/taxtrib/ 

Phone 517-335-9760 

Email 

taxtrib@michigan.gov 

Deadline for filing commercial, industrial, developmental or personal property appeal is May 31, 2026 

Deadline for filing a residential appeal is July 31st, 2026 

Assessor's Office 517-483-7624 

Assessor@lansingmi.gov

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