Emergency-related state tax relief available for taxpayers located in two counties of Michigan impacted by severe weather.
Learn About Disaster Relief
Notice: Flooding Caused by July 2025 Severe Storm System
Notice: Flooding Caused by July 2025 Severe Storm System
Relief Available Upon Request for Individuals and Businesses in Counties Affected by Flooding Caused by Severe July Storm System
Issued: August 28, 2025
On August 28, 2025, Governor Gretchen Whitmer declared a state of emergency for Houghton and Ontonagon counties after a strong system of severe storms produced heavy rainfall up to four inches over a four-hour period on July 23, 2025, causing widespread damage to the public infrastructure within those counties. In accordance with that declaration, the Michigan Department of Treasury is providing affected individuals and businesses within those counties the opportunity to obtain special tax relief.
Individual and business taxpayers residing in Houghton and Ontonagon counties affected by the storm system that produced the flooding and attendant damage to public infrastructure 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, such as the quarterly estimated payment deadline for individuals, fiduciaries, and certain flow-through entities (September 15, 2025), and the return filing and payment deadline of the monthly or quarterly sales and use tax return (August 20 and September 20, 2025). 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 by the storms and flooding.
- 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://etreas.michigan.gov/iit/home, or
- 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.