Constellation Cat Cafe Petitioner Vs. City Of Lansing Respondent

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Constellation Cat Cafe 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-001501 

City of Lansing 

, 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Joseph A. Peterson 

states that on 6/2/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. Assessor (via certified mail): 

Jennifer Czeiszperger, City Assessor 

3rd Floor City Hall, 124 West Michigan Avenue, Lansing, MI 48933 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

Chris Swope, 

City Clerk 

9th Floor City Hall, 

124 West Michigan Avenue, Lansing, 

MI 48933 

3. 

County Equalization Director (via first class mail or personal service): 

Rosemary 

Anger, Director of Equalization & Tax Mappin 

Ingham County 

Equalization Department, 5303 S. Cedar Street, Lansing, 

MI 48911 

4. 

County Clerk (via first class mail or personal service): 

Barb Byrum, Ingham County Clerk 

Ingham County 

Clerk's Office — Main Office 341 S Jefferson Street, Mason, 

MI 48854 

5. 

Secretary of the local school board (via first class mail or personal service): 

Dr. Nino Rodriguez, Board Secretary 

Lansing 

School District, 519 W Kalamazoo Street, 

Lansing, 

MI 48933 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

y/o, 

A [ea 

Joseph A. Peterson 

[Sigréture 

of person who is serving/mailing copy] 

[Print/type name of person serving/mailing copy] 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48809 

- Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001501

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: Proof of Service for Property Tax Petition - Constellation Cat Cafe

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

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

Page 2

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

Page 3

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.

Page 4

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

Page 5

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

Page 6

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

Page 7

____________

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Constellation Cat Cafe

Home Address (No., Street, P.O. Box or Rural Route)

1041 N. Cedar Street

City or Town

Lansing

State

Michigan

ZIP Code

48906

Telephone Number

(814) 381-4328

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

melissaballattorney@gmail.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Joe

M.I.

Last Name

Peterson

Firm Name (if any)

Plunkett Cooney

Address (No., Street, P.O. Box or Rural Route)

38505 Woodward Ave

Suite 100

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48304

Telephone Number

(248) 433-7158

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

jpeterson@plunkettcooney.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

2

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

1041 N. Cedar Street

Lansing

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48906

Taxing Authority (City or Township)

City Of Lansing (INGHAM) 

County

Ingham

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

Yes

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

Other (please explain)

If “Other”, please explain:

We are are appealing a denial of property tax exemption for a charitable/nonprofit organization for 2026.

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

33-01-01-09-429-151

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

109300

Current Taxable Value as established by the Board of Review:

109300

What do you believe is the fair market value (also known as True Cash Value)?

109300

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

0

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

0

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

90-33-01-09-429-001

Classification of Property: Personal (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

5000

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

5000

What do you believe is the fair market value (also known as True Cash Value)?

5000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

0

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

0

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Joseph A. Peterson

Payment Information

Amount: 425

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686994599

Supporting Waiver Documents:

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001501

City Of Lansing, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: August 14, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

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

Page 2

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

Page 3

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.

Page 4

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

Page 5

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

Page 6

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

Page 7

____________

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Constellation Cat Cafe

Home Address (No., Street, P.O. Box or Rural Route)

1041 N. Cedar Street

City or Town

Lansing

State

Michigan

ZIP Code

48906

Telephone Number

(814) 381-4328

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

melissaballattorney@gmail.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Joe

M.I.

Last Name

Peterson

Firm Name (if any)

Plunkett Cooney

Address (No., Street, P.O. Box or Rural Route)

38505 Woodward Ave

Suite 100

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48304

Telephone Number

(248) 433-7158

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

jpeterson@plunkettcooney.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

2

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

1041 N. Cedar Street

Lansing

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48906

Taxing Authority (City or Township)

City Of Lansing (INGHAM) 

County

Ingham

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

Yes

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

Other (please explain)

If “Other”, please explain:

We are are appealing a denial of property tax exemption for a charitable/nonprofit organization for 2026.

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

33-01-01-09-429-151

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

109300

Current Taxable Value as established by the Board of Review:

109300

What do you believe is the fair market value (also known as True Cash Value)?

109300

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

0

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

0

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

90-33-01-09-429-001

Classification of Property: Personal (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

5000

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

5000

What do you believe is the fair market value (also known as True Cash Value)?

5000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

0

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

0

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Joseph A. Peterson

Payment Information

Amount: 425

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686994599

Supporting Waiver Documents:

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