Office of the Governor  ·  State of Michigan

Executive Order 2027 : 002

Tax Relief for Working Michigan Families & Homeowner Foreclosure Protection

Immediate tax forgiveness for residents earning under $125,000 and a 90-day foreclosure moratorium

💰
Tax Forgiveness
All state tax debt erased for those earning under $125,000
🏠
Foreclosure Protection
90-day moratorium on all bank-initiated residential foreclosures
4.25% Michigan flat income
tax rate — erased for you
$125K Income threshold —
qualify for full tax relief
90 Days of foreclosure
protection for your home
State of Michigan
Office of the Governor
An Executive Order to Provide Immediate Tax Relief for Working Michigan Families and to Protect Michigan Homeowners from Foreclosure
Order Number : Executive Order 2027 : 002  |  Issued : January 2027  |  Effective : Immediately Upon Signature
Authority : Michigan Constitution of 1963, Article V, Section 8
Whereas

The State of Michigan imposes a flat income tax rate of 4.25 percent on all residents regardless of financial circumstance, placing a disproportionate burden on working families, lower income households, and those living paycheck to paycheck;

Whereas

The average Michigan family currently pays approximately $1,496 annually in state income taxes, a sum that for families earning under $125,000 represents a significant and often crushing financial obligation;

Whereas

Thousands of Michigan residents carry accumulated state tax debt that compounds year over year, trapping working families in a cycle of penalties, interest, and financial hardship from which they cannot escape;

Whereas

Michigan families should not be penalized by the state for being working class, and the purpose of state government is to serve its people, not to extract wealth from those who have the least to give;

Whereas

The foreclosure crisis in Michigan continues to displace families, destroy communities, and destabilize neighborhoods, with banks and financial institutions wielding foreclosure as a weapon against homeowners who fall into temporary hardship;

Whereas

A brief and structured moratorium on land foreclosures will provide working Michigan families the breathing room necessary to stabilize their financial situations without permanently relieving them of their payment obligations;

Whereas

Government assistance programs exist to bridge the gap between financial hardship and recovery, and it is the obligation of this office to connect Michigan residents with those resources;

Whereas

The Constitution of the United States and the Constitution of the State of Michigan obligate the Governor to act in the best interest of the health, safety, welfare, and economic security of the people of this state;

Now Therefore, by the authority vested in me by the Michigan Constitution of 1963 and the laws of the State of Michigan, I do hereby ORDER the following: Ceric Lasentri, Governor of the State of Michigan
Part One : Tax Relief for Working Michigan Residents
Section 1Tax Forgiveness for Working Michigan Residents

All Michigan state income tax obligations and accumulated state tax debt owed to the State of Michigan are hereby forgiven, relieved, and permanently erased for any individual or household with a total annual gross income of $125,000 or less. This forgiveness applies to all outstanding state income tax debt accumulated prior to the date of this Order. No resident qualifying under this provision shall be pursued, penalized, garnished, or otherwise compelled to repay forgiven state tax debt by any Michigan agency, department, or court.

Section 2Scope of Tax Relief

This Order applies exclusively to Michigan state income tax obligations and accumulated state tax debt. It does not apply to federal income tax obligations, local city income taxes, business taxes, or any tax liability owed to an entity other than the State of Michigan. The Michigan Department of Treasury shall within 30 days publish clear public guidance on how qualifying residents may confirm their tax debt has been forgiven and removed from their record.

Section 3Eligibility Determination

Any individual or household with a total annual gross income of $125,000 or less as reported on their most recent Michigan state tax return shall automatically qualify for relief under this Order. The Michigan Department of Treasury shall establish a streamlined process for residents who have not filed recent returns to apply for relief under this provision. No qualifying resident shall be denied relief due to unfiled returns without first being given the opportunity to file and qualify.

Part Two : Homeowner Foreclosure Protection
Section 4Immediate Cease and Desist on Land Foreclosures

All bank-initiated and lender-initiated residential land foreclosures in the State of Michigan are hereby immediately suspended for a period of 90 days from the date of this Order. No financial institution, mortgage servicer, or lending entity operating within the State of Michigan shall initiate, advance, or complete a residential foreclosure proceeding during this moratorium period.

Section 5Conditions of the Foreclosure Moratorium

The 90 day foreclosure moratorium granted under Section 4 is conditional and not unconditional relief. To maintain protection under this Order, a homeowner must continue making their regular scheduled mortgage payments as required under their existing loan agreement throughout the moratorium period.

Important Condition Any homeowner who fails to maintain regular scheduled payments during the moratorium period shall forfeit protection under this Order and foreclosure proceedings against that property may resume immediately. This provision exists to protect homeowners in hardship, not to provide relief from payment obligations.
Section 6Government Assistance Availability

The State of Michigan shall during the 90 day moratorium period actively connect qualifying homeowners with all available federal and state assistance programs.

Available Assistance Programs Michigan Homeowner Assistance Fund  ·  Emergency Mortgage Relief Programs  ·  HUD-Approved Housing Counseling Services  ·  Federal Hardship Relief Programs. The Michigan State Housing Development Authority shall establish a dedicated hotline and online portal within 15 days of this Order to assist homeowners in accessing these resources before the moratorium period expires.
Section 7Lender Compliance and Enforcement

Any financial institution, mortgage servicer, or lending entity found to have initiated, advanced, or completed a foreclosure proceeding in violation of this Order shall be subject to immediate suspension of their operating license within the State of Michigan, civil penalties of up to $50,000 per violation, and referral to the Michigan Attorney General for prosecution. Compliance is mandatory and not optional.

Part Three : Legislative and Agency Action
Section 8Legislative Referral

This Executive Order calls upon the Michigan Legislature to immediately draft and pass permanent legislation codifying the tax relief provisions of this Order into Michigan law, establishing a permanent income threshold below which Michigan residents are exempt from state income tax, and creating a permanent framework for foreclosure protection and homeowner assistance during times of economic hardship.

Section 9Treasury and Agency Coordination

The Michigan Department of Treasury, the Michigan State Housing Development Authority, and all relevant state agencies are hereby directed to fully implement and enforce the provisions of this Order within their respective jurisdictions and to report compliance to the Office of the Governor within 30 days of this Order's issuance.

Ceric Lasentri
Governor, State of Michigan
Date of Issue : January 2027
Effective : Immediately Upon Signature

Michigan Families Deserve Relief

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