04/13/2026 | Press release | Distributed by Public on 04/13/2026 14:46
State Treasurer Rachael Eubanks today announced that individuals and businesses impacted by rising water levels at the Cheboygan Lock and Dam Complex on the Cheboygan River in Cheboygan County are now eligible for state tax extension relief.
On April 10, Gov. Gretchen Whitmer declared a state of emergency for Cheboygan County to support response and recovery efforts after significant snowfall and recent rain raised river water levels, increasing the risk of flooding downstream of the dam.
Individual and business taxpayers in the county 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.
"With the governor declaring a state of emergency for Cheboygan County, we will now be providing individuals and businesses within this area our tax extension relief," State Treasurer Eubanks said. "Our goal is to provide extra time to file tax returns or make payments so residents and businesses can focus on immediate response and recovery efforts. Taxpayers impacted by this recent severe weather are encouraged to contact Treasury to learn more about available relief."
Tax extension relief is not automatic. Taxpayers must contact Treasury online, by U.S. Postal Service or phone to request relief.
When requesting tax extension relief, the following must be included:
Requests for state tax extension relief can be submitted online:
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 tax extension relief by phone:
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 to resolve the issue.
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.
In addition to notifying Treasury, individuals claiming relief under this notice must complete lines 35b through 35d when filing the Michigan Individual Income Tax Return (Form MI-1040).
For the latest updates about this emergency tax extension relief, go to Michigan.gov/Taxes.