State Treasurer: Tax Extension Relief Available to Taxpayers in Western Upper Peninsula Impacted by Severe Weather Emergency

Key Points:

• Gov. Gretchen Whitmer has declared a state of emergency for Houghton and Ontonagon counties to assist with recovery efforts after extreme rainfall caused widespread flooding on July 23, severely damaging roads and infrastructure.
• Individuals and businesses in these two western Upper Peninsula counties can request additional time to file state tax returns and pay state tax bills, with penalties and interest waived.
• Taxpayers must request tax extension relief through the Michigan Department of Treasury by using online systems, corresponding through the U.S. Postal Service or calling by phone.

LANSING, Mich. – State Treasurer Rachael Eubanks today announced that individuals and businesses impacted by the extreme rainfall and widespread flooding in Michigan’s western Upper Peninsula on July 23, 2025, are now eligible for state tax extension relief.

Individual and business taxpayers in Houghton and Ontonagon counties may now request additional time to file state tax returns and pay state tax bills. Penalties and intertest will be waived for those who qualify.

This relief follows Governor Gretchen Whitmer’s Aug. 28 declaration of a state of emergency for the two counties to support recovery efforts. The severe weather caused significant damage to roads and infrastructure.

“Natural disasters create unexpected personal and financial stress,” State Treasurer Rachael Eubanks said. “By offering additional time to file tax returns or meet other payment deadlines, individuals and businesses can focus on recovering and restoring a sense of normalcy in their lives. Affected taxpayers should reach out to us to learn more about the process for obtaining this relief.” 

The tax extension relief is not automatic. Taxpayers must contact Treasury either by eService, U.S. Postal Service or phone to request relief.

When requesting tax extension relief, the following must be included:

• Name and account number of the individual or business taxpayer.
• A description of how the taxpayer was affected by the severe weather.
• Taxpayer or tax preparer address within the emergency area.

Online submissions for state tax extension relief can be made through Individual Income Tax eService or Business Taxes eService.

Taxpayers opting to send their request through the U.S. Postal Service should use the following address:

Michigan Department of Treasury
Attn: Disaster Tax Relief
Lansing, Michigan 48922

Taxpayers can inquire about state individual income tax extension relief by phone at 517-636-4486. For business taxes, taxpayers should contact 517-636-6925.

Some taxpayers may receive a preliminary assessment notice before a tax extension relief request is formally received by Treasury. Taxpayers within the emergency area who receive these notices should contact Treasury by phone for a resolution.

Specific details related to the types of individual and business state tax extension relief available can be found in a Treasury-issued Taxpayer Notice. Individuals and businesses are encouraged to contact the Internal Revenue Service about federal tax extension relief options.

For the latest updates about this emergency tax extension relief, go to www.michigan.gov/taxes.