In Care Of:
City of Hamtramck
3401 Evaline Street, 1st Floor
Hamtramck, MI 48212
313-800-5233 ext. 819
313-782-4930

Income Tax Information

Highland Park levies an income tax on:

  • wages
  • most forms of compensation
  • other types of income from residents
  • income earned while working in Highland Park from non-residents
  • total income earned in Highland Park from corporations

Residents are those that live within Highland Park city limits, whether they rent or own a home. 

Non-residents are those that live outside Highland Park city limits, but work inside Highland Park city limits.

Part-year residents need to file a return for the portion of the year that they were a resident of Highland Park.

Intergovernmental Agreement

The City of Hamtramck administers all Income Tax returns, processing, and compliance on behalf of the City of Highland Park.  

Important Highland Park Income Tax Phone Numbers

Assistance and Information - 313-603-3118

Income Tax Administrator - Pamela Kowalewski 313-800-5233 ext. 363

Highland Park Individual Taxpayers – Mail tax returns to:

City of Highland Park – Income Tax
PO Box 239
Eaton Rapids, MI 48827
Phone: 313-603-3118
Fax: 517-441-9711

Highland Park Business Taxpayers: (Corporation, Partnership, Individual with Schedule C, Individual with Schedule E, etc.):

A paper copy of the tax return must be submitted to the Income Tax Office at Hamtramck City Hall for Business License consideration.  E-file is not accepted.

Failure to mail to the proper address, attach supporting documentation, attach incorrect or incomplete documentation will delay processing of the tax return or result in corrections being made to the return.

Do NOT email any tax-related documents. Emailed documents WILL NOT be accepted.

Tax Rates

  • The rate for city residents and businesses is 2.0%
  • The rate for non-residents working in the city is 1.0%

Tax Return Filing Dates

City of Highland Park Income Tax Returns are due on or before April 30th, or within four months after the end of your fiscal year accepted by the Internal Revenue Service

Estimated Tax Filing Deadlines

Quarterly payments are due on or before:

  • April 30th
  • June 30th
  • September 30th
  • January 31st

Make checks or money orders payable to the City of Highland Park (Include the last four #’s of Social Sec. # and the year for which you are paying).
Mail Payments to: City of Highland Park – Est. Payments
PO Box 239
Eaton Rapids MI 48827-239

Highland Park Tax Year 2024

Individual Taxpayer

Business Taxpayer

Payroll Withholder

All items