Image restoration aims to recover high-quality images from degraded observations. Recent Mamba-based image restoration models have demonstrated strong potential in modeling long-range dependencies with linear complexity. However, most existing designs still rely on a single state-evolution timescale, which limits their adaptability to spatially heterogeneous and task-dependent degradation patterns in all-in-one image restoration. In this paper, we propose Multi-$τ$ Liquid-Mamba, an adaptive state space module that introduces input-conditioned multi-timescale liquid discretization into selective state space modeling. Instead of changing the overall selective scan pipeline, the proposed module modulates the effective discretization steps of multiple dynamical branches and adaptively fuses their responses according to degradation-aware gating weights. This design allows the model to capture both fast-varying local details and slowly evolving global structures while preserving the linear scaling property of Mamba with respect to sequence length. Importantly, Multi-$τ$ Liquid-Mamba modulates the effective transition dynamics while preserving the original selective parameterization and hardware-efficient selective scan mechanism, making it a plug-and-play module that can be seamlessly integrated into existing Mamba-based architectures. Built upon this framework, we develop a Multi-$τ$ Liquid-Mamba Image Restoration Network (MLMIR) for all-in-one image restoration. Extensive experiments on a wide range of restoration benchmarks demonstrate that MLMIR consistently achieves state-of-the-art performance in all-in-one image restoration while remaining highly competitive in task-aligned restoration settings.

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