Emergency-related state tax relief available for taxpayers located in two counties of Michigan impacted by severe weather.
Emergency Area Relief: July 2025
Emergency Area Relief: July 2025
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State Tax Relief for Affected Areas
On August 28, 2025, Governor Gretchen Whitmer declared a state of emergency for Houghton and Ontonagon counties after an extreme rainfall event caused widespread flooding, severely damaged roads and infrastructure, and exhausted local response capabilities.
In accordance with that declaration, the Michigan Department of Treasury is providing affected individuals and businesses within those counties with the opportunity to obtain special tax relief through additional time to comply with upcoming return filing or payment deadlines, with penalty and interest waived.
“A natural disaster can be devastating both personally and financially,” State Treasurer Rachael Eubanks said. “By providing additional time to file tax returns or meet certain other payment deadlines, individuals and businesses will have more time to focus on recovering and getting their lives back to a sense of normalcy. Affected taxpayers should reach out to us to learn more about the process for obtaining this relief.”
Eligibility for the Waiver
Taxpayers
Individuals, households, and businesses who reside in, are located in, or keep tax records in any of the following counties:
- Houghton
- Ontonagon
Tax Types and Tax Periods
The following taxes do qualify for the emergency-related waiver if a filing and/or payment deadline occurred between August 20, 2025 and September 20, 2025:
- Corporate Income Tax (CIT)
- Flow-Through Entity (FTE) tax
- Individual Income Tax (IIT)
- Including composite and fiduciary
- Marihuana Retailers Excise (MRE) tax
- Michigan Business Tax (MBT)
- Sales, Use, and Withholding (SUW) tax
- Any other state level tax type with a due date between August, 2025 and September, 2025
Information Needed to Process Your Request
Taxpayers may receive a preliminary assessment notice before Treasury acknowledges a relief request. Impacted taxpayers within the emergency area who receive these notices should contact Treasury by phone to resolve.
State Taxes
The relief is not automatic. You must request relief by contact Treasury and providing the following information:
- Taxpayer's name
- Taxpayer's account number
- The address impacted by and within the emergency area (i.e., the taxpayer’s address or the tax preparer’s address)
- A brief description of how the taxpayer was impacted by the winter weather and ice accumulation.
Michigan as seen from Earth orbit
Can Tax Professionals Request Relief on Behalf of Their Clients?
Yes, if the taxpayer has properly completed the Authorized Representative Declaration/Power of Attorney form (POA/Form 151) for the tax professional that covers this request. Tax relief requests made by tax professionals must be submitted separately for each client; Treasury cannot accept bulk relief requests.