UMH details tax treatment for 2025 distributions

UMH Properties, Inc. furnished an 8-K to share information that it issued a press release describing the tax treatment for its 2025 distributions.

Rhea-AI Filing Summary

UMH Properties, Inc. furnished an 8-K to share information that it issued a press release describing the tax treatment for its 2025 distributions. The disclosure is made under Regulation FD, which is meant to ensure all investors receive important information at the same time. The company notes that the press release attached as Exhibit 99 is being furnished rather than filed, which limits how it is treated under certain securities law liability provisions.

8-K Event Classification

2 items: 7.01, 9.01

2 items

Item 7.01 Regulation FD Disclosure Disclosure

Material non-public information disclosed under Regulation Fair Disclosure, often investor presentations or guidance.

Item 9.01 Financial Statements and Exhibits Exhibits

Financial statements, pro forma financial information, or exhibit attachments filed with this report.

FAQ

What did UMH (UMH) disclose in this 8-K filing?

UMH Properties, Inc. disclosed that it issued a press release announcing the tax treatment for its 2025 distributions, and furnished that release as Exhibit 99 to the 8-K.

Under which item did UMH (UMH) provide the information about 2025 distribution taxes?

The information about the tax treatment for 2025 distributions is provided under Item 7.01, Regulation FD Disclosure.

Is the UMH (UMH) 2025 distribution tax information considered filed with the SEC?

The company states that the information furnished under Item 7.01, including Exhibit 99, shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934 or otherwise subject to the liabilities of that section.

Can the UMH (UMH) 2025 tax treatment press release be incorporated into other SEC filings?

The company explains that the information in this report, including Exhibit 99, will not be incorporated by reference into any Securities Act or Exchange Act filing unless specifically incorporated by reference in such filing.

What exhibit did UMH (UMH) attach related to 2025 distribution taxes?

UMH attached Exhibit 99, described as a press release dated January 23, 2026, which announces the tax treatment for 2025 distributions.

Who signed the UMH (UMH) 8-K related to 2025 distribution tax treatment?

The 8-K was signed on behalf of UMH Properties, Inc. by Anna T. Chew, Executive Vice President and Chief Financial Officer.

AI-generated analysis. How Rhea-AI works. Not financial advice.

Understanding 8-K Material Events →

See more from StockTitan in Google Search and AI answers. Adds StockTitan as a preferred source · opens Google

Add on Google Not now

Accepted by SEC EDGAR 01/26/2026 - 06:15 AM Learn about SEC filing dates

false 0000752642 0000752642 2026-01-23 2026-01-23 0000752642 UMH:CommonStock0.10ParValueMember 2026-01-23 2026-01-23 0000752642 UMH:Sec6.375SeriesDCumulativeRedeemablePreferredStock0.10ParValueMember 2026-01-23 2026-01-23 iso4217:USD xbrli:shares iso4217:USD xbrli:shares

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): January 23, 2026

UMH Properties, Inc.

(Exact name of registrant as specified in its charter)

Maryland		001-12690		22-1890929
(State or other jurisdiction		(Commission		(IRS Employer
of incorporation)		File Number)		Identification No.)

Juniper Business Plaza, 3499 Route 9 North, Suite 3-C, Freehold, NJ		07728
(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code: (732) 577-9997

Not Applicable

(Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

☐	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
☐	Soliciting material pursuant to Rule 14a- 12 under the Exchange Act (17 CFR 240.14a-12)
☐	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
☐	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class		Trading Symbol(s)		Name of exchange on which registered
Common Stock, $0.10 par value		UMH		New York Stock Exchange
6.375% Series D Cumulative Redeemable Preferred Stock, $0.10 par value		UMH PRD		New York Stock Exchange

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter). Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item 7.01 Regulation FD Disclosure.

On January 23, 2026, the Company issued a press release announcing the tax treatment for 2025 distributions.

The information being furnished pursuant to this Item 7.01, including Exhibits 99 to this report, shall not be deemed “filed” for any purpose, including for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or otherwise subject to the liabilities of such section. The information in this report, including Exhibits 99, shall not be incorporated by reference into any filing under the Securities Act of 1933, as amended, or the Exchange Act, unless specifically incorporated by reference into any such filing. This report will not be deemed an admission as to the materiality of any information in this report that is required to be disclosed solely by Regulation FD.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits.

	99	Press Release dated January 23, 2026
	104	Cover Page Interactive Data File (embedded within the Inline XBRL document)

2

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	UMH Properties, Inc.
Date: January 26, 2026	By:	/s/ Anna T. Chew
	Name:	Anna T. Chew Executive Vice President and Chief Financial Officer

3