UMH PROPERTIES, INC. ANNOUNCES TAX TREATMENT FOR 2025 DISTRIBUTIONS

The following tables summarize, for income tax purposes, the nature of cash distributions paid to stockholders of UMH’s common and preferred shares during the calendar year ended December 31, 2025.

Common – CUSIP 903002103

Shown as Dollars ($)
Payment DateDistributions Per ShareNon-Qualifying Ord. Income (1a)Total Long-Term Capital Gain (2a)Unrecaptured Sec. 1250 Gain
(2b)
Return of Capital (3)Section 199A Dividends (5)
3/17/25$0.215 $0.042483$0.00$0.00$0.172517$0.042483
6/16/25$0.225 $0.044458$0.00$0.00$0.180542$0.044458
9/15/25$0.225 $0.044458$0.00$0.00$0.180542$0.044458
12/15/25$0.225 $0.044458$0.00$0.00$0.180542$0.044458
TOTAL$0.890 $0.175857$0.00$0.00$0.714143$0.175857

Shown as a Percentage (%)
Payment DateDistributions Per ShareNon-Qualifying Ord. Income (1a)Total Long-Term Capital Gain (2a)Unrecaptured Sec. 1250 Gain
(2b)
Return of Capital (3)Section 199A Dividends (5)
3/17/25$0.215 19.759314%0%0%80.240686%19.759314%
6/16/25$0.225 19.759314%0%0%80.240686%19.759314%
9/15/25$0.225 19.759314%0%0%80.240686%19.759314%
12/15/25$0.225 19.759314%0%0%80.240686%19.759314%
TOTAL$0.890 19.759314%0%0%80.240686%19.759314%


6.375% Series D Cumulative Redeemable Preferred – CUSIP 903002509

Shown as Dollars ($)
Payment DateDistributions Per ShareNon-Qualifying Ord. Income (1a)Total Long-Term Capital Gain (2a)Unrecaptured Sec. 1250 Gain
(2b)
Return of Capital (3)Section 199A Dividends (5)
3/17/25$0.3984375 $0.3984375 $0.00$0.00$0.00$0.3984375
6/16/25$0.3984375 $0.3984375 $0.00$0.00$0.00$0.3984375
9/15/25$0.3984375 $0.3984375 $0.00$0.00$0.00$0.3984375
12/15/25$0.3984375$0.3984375$0.00$0.00$0.00$0.3984375
TOTAL$1.593750$1.593750$0.00$0.00$0.00$1.593750

Shown as a Percentage (%)
Payment DateDistributions Per ShareNon-Qualifying Ord. Income (1a)Total Long-Term Capital Gain (2a)Unrecaptured Sec. 1250 Gain
(2b)
Return of Capital (3)Section 199A Dividends (5)
3/17/25$0.3984375 100%0%0%0%100%
6/16/25$0.3984375 100%0%0%0%100%
9/15/25$0.3984375 100%0%0%0%100%
12/15/25$0.3984375100%0%0%0%100%
TOTAL$1.593750100%0%0%0%100%


NOTE:
Section 199A Dividends (Box 5) is a subset of, and is included in, the Total Non-Qualifying Ordinary Income reported in Box 1a.

DIVIDEND REINVESTMENT PLAN DISCOUNTS
Common – CUSIP 903002103

DISCOUNT DATEFAIR MARKET VALUE ($)DISCOUNT PRICE ($)DISCOUNT ON D/R ($)
1/15/202518.07517.2500.825
2/18/202517.54017.1250.415
3/17/202518.10017.2500.850
4/15/202517.10516.2500.855
5/15/202516.91016.2500.660
6/16/202516.89016.2500.640
7/15/202516.88516.2500.635
8/15/202515.91015.3750.535
9/15/202515.18514.5000.685
10/15/202514.51513.8750.640
11/17/202514.85514.3750.480
12/15/202515.95015.2500.700

Shareholders are encouraged to consult with their tax advisors as to the specific tax treatment of the distributions they received from the Company.

UMH Properties, Inc., which was organized in 1968, is a public equity REIT that currently owns and operates 145 manufactured home communities, containing approximately 27,100 developed homesites, of which 11,000 contain rental homes, and over 1,000 self-storage units. These communities are located in New Jersey, New York, Ohio, Pennsylvania, Tennessee, Indiana, Maryland, Michigan, Alabama, South Carolina, Florida and Georgia. Included in the 145 communities are two communities in Florida, containing 363 sites, and one community in Pennsylvania, containing 113 sites, that UMH has an ownership interest in and operates through its joint ventures with Nuveen Real Estate.

Contact: Nelli Madden
732-577-9997

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