UMH PROPERTIES, INC. ANNOUNCES TAX TREATMENT FOR 2025 DISTRIBUTIONS
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.
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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.
Details
News Market Reaction – UMH
On Jan 26, the first trading day after this news, UMH closed 1.12% below the previous close.
Data tracked by StockTitan Argus for the Jan 26 session.
Key Figures
- 2025 common distributions
- $0.890 per share
- Total 2025 common stock distributions
- Common ROC portion
- $0.714143 per share
- 2025 return of capital component of common distributions
- Common ordinary income
- $0.175857 per share
- 2025 non-qualifying ordinary income (Box 1a)
- Common 199A dividends
- $0.175857 per share
- 2025 Section 199A dividends (subset of Box 1a)
- Series D 2025 distributions
- $1.593750 per share
- Total 2025 Series D preferred distributions
- Series D ordinary income
- $1.593750 per share
- 2025 non-qualifying ordinary income for Series D
- DRP discount range
- $0.415–$0.855 per share
- 2025 dividend reinvestment plan discounts for common shares
- Developed homesites
- 27,100 homesites
- Owned and operated manufactured home communities
Historical Context
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Scheduled Q4 and full-year 2025 results webcast and conference call details.
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Full-year 2025 operations update with growth in rentals, sales, and acquisitions.
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Added seven communities to Fannie Mae credit facility, unlocking loan proceeds.
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Q3 2025 income and FFO growth with stronger same-property NOI and occupancy.
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Acquisition of Albany Dunes community in Georgia with value-add strategy.
24h Move is the share-price change in the day after each event; other market factors may also have contributed.
Key Terms
section 199A dividends financial
return of capital financial
non-qualifying ord. income financial
unrecaptured sec. 1250 gain financial
reit financial
dividend reinvestment plan financial
cumulative redeemable preferred financial
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FREEHOLD, NJ, Jan. 23, 2026 (GLOBE NEWSWIRE) -- UMH Properties, Inc. (NYSE: UMH) (TASE: UMH) today announced the tax treatment of its 2025 distributions. The following tables summarize, for income tax purposes, the nature of cash distributions paid to stockholders of UMH’s common and preferred shares during the calendar year ended December 31, 2025.
Common - CUSIP 903002103
| Shown as Dollars ($) | ||||||||||||
| 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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