Relief Available Upon Request for Individuals and Businesses Affected by Severe Weather in Antrim, Cheboygan, and Emmet Counties

Issued: July 15, 2026

On July 9, 2026, Governor Gretchen Whitmer declared a state of emergency for Antrim, Cheboygan, and Emmet counties after an intense rainstorm caused widespread flooding, which severely damaged roads and other infrastructure on June 29, 2026. 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.

Individual and business taxpayers residing in Antrim, Cheboygan, and Emmet counties affected by the severe weather can request additional time to comply with upcoming return filing or payment deadlines, with penalties and interest waived. Affected taxpayers in these counties are encouraged to contact Treasury to discuss the extent of relief available under their circumstances.

The relief will be provided through filing and payment extensions to applicable state tax deadlines through August 6, 2026, such as the quarterly estimated payment deadline for businesses (July 15, 2026), and the return filing and payment deadline of the monthly or quarterly sales and use tax return (July 20, 2026). This relief does not apply to any federal or city income tax deadlines.

This relief is not automatic. Taxpayers must contact Treasury by telephone, mail, or e-service to request relief.

Contact Us

The following information must be included with each request:

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

By Telephone

• Individual Income Tax: 517-636-4486
• Business Taxes: 517-636-6925

By Mail

Submit a written request for relief through correspondence mailed to the following address:

Michigan Department of Treasury

Attn: Disaster Tax Relief

Lansing, MI 48922

Through e-Services

Requests may be submitted electronically through e-services at:

• Individual Income Tax: https://www.michigan.gov/taxes/mitreasuryeservices
• Business Taxes: https://etreas.michigan.gov/bt/home

Any relief provided under this Notice will be effectuated by waiving penalties and interest. The waiver of penalty and interest will be limited as authorized by this notice; penalty and interest will continue to accrue, as appropriate, for taxes otherwise owed by any taxpayer.

For additional information, please visit Treasury’s website at www.michigan.gov/taxes.