Skip to main content
Relief Available Upon Request for Individuals and Businesses in Counties Impacted by Severe Weather

Relief Available Upon Request for Individuals and Businesses in Counties Impacted by Severe Weather

Issued: June 10, 2025

On June 3, 2025, Governor Gretchen Whitmer declared a state of emergency for Baraga and Allegan counties and the City of Lansing after a strong system of severe storms on May 25, 2025, brought tornadoes, straight-line winds, heavy rains and flash flooding to the areas. The state of emergency for these areas is expected to continue until the threat to public health, safety and property is over and appropriate recovery programs are implemented, but no later than July 3, 2025.

In accordance with that declaration, the Michigan Department of Treasury is providing affected individuals and businesses within those areas the opportunity to obtain special tax relief. Individual and business taxpayers residing in Baraga County, Allegan County, or the City of Lansing, that were affected by the storm that produced the severe weather and resulting damage can request additional time to comply with upcoming return filing or payment deadlines, with penalties and interest waived. Affected taxpayers 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 (June 15, 2025), and the return filing and payment deadline for monthly or quarterly sales and use taxpayers (June 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 severe weather.
  • 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:

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.