April 2026 Rising Water Levels

Relief for Individuals and Businesses in Cheboygan County Impacted by the Rising Water Levels at the Cheboygan Lock and Dam Complex on the Cheboygan River

Issued: April 13, 2026

On April 10, 2026, Governor Gretchen Whitmer declared a state of emergency for Cheboygan County after significant snowfall and recent rain have raised water levels, which could lead to possible flooding for areas downstream of the dam. Water levels are below the crest of the dam, but conditions could change quickly with more rain coming. In accordance with that declaration, the Michigan Department of Treasury is providing affected individuals and businesses within Cheboygan County with the opportunity to obtain special tax relief.

Individual and business taxpayers residing in Cheboygan County affected by the rising water levels can request additional time to comply with upcoming return filing or payment deadlines, with penalties and interest waived. Affected taxpayers in Cheboygan County 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 due on or before April 30, 2026. This includes the annual return filing and payment deadline for individuals (April 15, 2026) and corporations (April 30, 2026), and the return filing and payment deadline of the monthly or quarterly sales and use tax return (April 20, 2026). This relief does not apply to state tax deadlines due after April 30, 2026, or 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. Additional instruction for individuals - individuals filing the Michigan Individual Income Tax Return (Form MI-1040) based on the relief granted under this notice must also complete lines 35b through 35d of the return.

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 rising water levels.
• 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: michigan.gov/mitreasuryeservices
• Business Taxes: etreas.michigan.gov/bt

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.

Individual taxpayers with questions about the relief in this notice should contact Treasury at 517-636-4486. Business taxpayers with questions about the relief in this notice should contact Treasury at 517-636-6925.

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