UMH PROPERTIES, INC. ANNOUNCES TAX TREATMENT FOR 2025 DISTRIBUTIONS

Core Viewpoint - UMH Properties, Inc. has announced the tax treatment of its 2025 distributions to shareholders, detailing the nature of cash distributions for both common and preferred shares for the year ended December 31, 2025 [1]. Distribution Summary - For common shares, total distributions per share for 2025 amounted to $0.890, with $0.175857 classified as non-qualifying ordinary income and $0.714143 as return of capital [2][4]. - For preferred shares, total distributions per share for 2025 were $1.593750, all classified as non-qualifying ordinary income [3][4]. Tax Treatment Details - The breakdown of common share distributions includes: - March 17, 2025: $0.215 total distribution, with 19.76% as non-qualifying ordinary income and 80.24% as return of capital [4]. - June 16, 2025: $0.225 total distribution, with the same percentage breakdown as above [4]. - September 15, 2025: $0.225 total distribution, maintaining the same classification [4]. - December 15, 2025: $0.225 total distribution, consistent with previous distributions [4]. - The preferred shares had a consistent distribution of $0.3984375 per share for each payment date, all classified as non-qualifying ordinary income [3][4]. Company Overview - UMH Properties, Inc. is a public equity REIT established in 1968, owning and operating 145 manufactured home communities with approximately 27,100 developed homesites, including 11,000 rental homes and over 1,000 self-storage units across multiple states [9].