Individuals and businesses in Houghton and Ontonagon counties can request additional time to file state tax returns and pay state tax bills, with penalties and interest waived.
Michigan State Treasurer Rachael Eubanks announced on 2 September 2025 that individuals and businesses impacted by the extreme rainfall and widespread flooding in Michigan’s western Upper Peninsula on 23 July 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 interest 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.
The tax extension relief is not automatic. Taxpayers must contact the 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.
