UMH PROPERTIES, INC. ANNOUNCES TAX TREATMENT FOR 2025 DISTRIBUTIONS
Rhea-AI Summary
UMH Properties (NYSE: UMH) announced the income tax characterization of its 2025 cash distributions for common and preferred shares for the year ended December 31, 2025. For common stock (CUSIP 903002103) total distributions were $0.890 per share in 2025, of which $0.175857 was non‑qualifying ordinary income, $0.714143 was return of capital and 19.759314% of distributions were non‑qualifying ordinary income by percentage.
For 6.375% Series D preferred (CUSIP 903002509) total distributions were $1.593750 per share, treated 100% as non‑qualifying ordinary income. The release also lists dividend reinvestment plan fair market values, discount prices and per‑share discounts for 2025. Shareholders are advised to consult tax advisors.
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News Market Reaction
On the day this news was published, UMH declined 1.12%, reflecting a mild negative market reaction.
Data tracked by StockTitan Argus on the day of publication.
Key Figures
Market Reality Check
Peers on Argus
UMH slipped 0.06% with peers mostly lower: AIV -0.67%, ELME -3.15%, NXRT -1.10%, VRE -1.34%, while CSR was slightly higher at +0.14%, indicating a generally weak residential REIT tape rather than company-specific pressure.
Historical Context
| Date | Event | Sentiment | Move | Catalyst |
|---|---|---|---|---|
| Jan 15 | Earnings call notice | Neutral | +2.3% | Scheduled Q4 and full-year 2025 results webcast and conference call details. |
| Jan 05 | Operations update | Positive | +0.0% | Full-year 2025 operations update with growth in rentals, sales, and acquisitions. |
| Nov 25 | Financing facility add | Positive | +0.5% | Added seven communities to Fannie Mae credit facility, unlocking loan proceeds. |
| Nov 03 | Quarterly earnings | Positive | -0.9% | Q3 2025 income and FFO growth with stronger same-property NOI and occupancy. |
| Oct 07 | Community acquisition | Positive | +0.3% | Acquisition of Albany Dunes community in Georgia with value-add strategy. |
Recent operational, financing, and acquisition updates have typically seen mild positive or flat next-day moves, with one earnings report drawing a small negative reaction.
Over the past few months, UMH issued several operational and capital markets updates. An operations update on Jan 5, 2026 and a Fannie Mae facility addition on Nov 25, 2025 highlighted portfolio growth and refinancing activity with modestly positive or flat price reactions. The Q3 2025 earnings release on Nov 3, 2025 saw a small decline despite growth metrics, while the Oct 7, 2025 Georgia acquisition drew a slight uptick. Today’s tax treatment announcement fits into this cadence of regular, detail-oriented disclosures.
Market Pulse Summary
This announcement outlines the 2025 tax character of UMH’s common and preferred distributions, detailing how much is treated as ordinary income, return of capital, and Section 199A dividends. It also discloses discount levels in the dividend reinvestment plan during 2025. For investors, the key implications are on after-tax cash flows and cost basis adjustments rather than on the underlying business. Future filings, operations updates, and earnings reports will remain more important for assessing fundamentals and sustainability of distributions.
Key Terms
section 199A dividends financial
return of capital financial
non-qualifying ord. income financial
unrecaptured sec. 1250 gain financial
reit financial
dividend reinvestment plan financial
cumulative redeemable preferred financial
AI-generated analysis. Not financial advice.
FREEHOLD, NJ, Jan. 23, 2026 (GLOBE NEWSWIRE) -- UMH Properties, Inc. (NYSE: UMH) (TASE: UMH) today announced the tax treatment of its 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 Date | Distributions Per Share | Non-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 Date | Distributions Per Share | Non-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 | % |
| Shown as Dollars ($) | ||||||||||||
| Payment Date | Distributions Per Share | Non-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 Date | Distributions Per Share | Non-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 | $ | 0.3984375 | 100 | % | 0 | % | 0 | % | 0 | % | 100 | % |
| TOTAL | $ | 1.593750 | 100 | % | 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 DATE | FAIR MARKET VALUE ($) | DISCOUNT PRICE ($) | DISCOUNT ON D/R ($) | ||
| 1/15/2025 | 18.075 | 17.250 | 0.825 | ||
| 2/18/2025 | 17.540 | 17.125 | 0.415 | ||
| 3/17/2025 | 18.100 | 17.250 | 0.850 | ||
| 4/15/2025 | 17.105 | 16.250 | 0.855 | ||
| 5/15/2025 | 16.910 | 16.250 | 0.660 | ||
| 6/16/2025 | 16.890 | 16.250 | 0.640 | ||
| 7/15/2025 | 16.885 | 16.250 | 0.635 | ||
| 8/15/2025 | 15.910 | 15.375 | 0.535 | ||
| 9/15/2025 | 15.185 | 14.500 | 0.685 | ||
| 10/15/2025 | 14.515 | 13.875 | 0.640 | ||
| 11/17/2025 | 14.855 | 14.375 | 0.480 | ||
| 12/15/2025 | 15.950 | 15.250 | 0.700 |
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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FAQ
What was UMH (NYSE: UMH) total common distribution per share for 2025?
How much of UMH common 2025 distributions was return of capital?
What tax characterization did UMH give for its 6.375% Series D preferred 2025 distributions?
What were the DRIP discount amounts for UMH common shares in 2025?
Does UMH recommend tax advice for interpreting the 2025 distribution breakdown?
