Umh

Regulatory Filings • Jan 28, 2024

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 25, 2024 ______________________________________

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 25, 2024, the Company issued a press release announcing the tax treatment for 2023 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 25, 2024
• 104 Cover Page Interactive Data File (embedded within the Inline XBRL document)

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, 2024 By: /s/ Anna T. Chew Name: Anna T. Chew Vice President and Chief Financial Officer

UMH PROPERTIES, INC.

Juniper Business Plaza 3499 Route 9 North, Suite 3-C Freehold, NJ 07728 (732) 577-9997 Fax: (732) 577-9980

Date: January 25, 2024

Contact: Nelli Madden 732-577-9997

UMH PROPERTIES, INC. ANNOUNCES TAX TREATMENT FOR 2023 DISTRIBUTIONS

FREEHOLD, NJ, JANUARY 25, 2024……UMH Properties, Inc. (NYSE:UMH)(TASE:UMH)today announced the tax treatment of its 2023 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, 2023.

Shown as Dollars (\$)
		Non				Section
		Qualifying	Total Long	Unrecaptured		199A
Payment	Distributions	Ord. Income	Term Capital	Sec. 1250 Gain	Return of	Dividends
Date	Per Share	(1a)	Gain (2a)	(2b)	Capital (3)	(5)
3/15/23	\$0.205	\$0.055639	\$0.00	\$0.00	\$0.149361	\$0.055639
6/15/23	\$0.205	\$0.055639	\$0.00	\$0.00	\$0.149361	\$0.055639
9/15/23	\$0.205	\$0.055639	\$0.00	\$0.00	\$0.149361	\$0.055639
12/15/23	\$0.205	\$0.055639	\$0.00	\$0.00	\$0.149361	\$0.055639
TOTAL	\$0.820	\$0.222556	\$0.00	\$0.00	\$0.597444	\$0.222556

Common - CUSIP 903002103

Shown as a Percentage (%)
		Non				Section
		Qualifying	Total Long	Unrecaptured		199A
Payment	Distributions	Ord. Income	Term Capital	Sec. 1250 Gain	Return of	Dividends
Date	Per Share	(1a)	Gain (2a)	(2b)	Capital (3)	(5)
3/15/23	\$0.205	27.140886%	0%	0%	72.859114%	27.140886%
6/15/23	\$0.205	27.140886%	0%	0%	72.859114%	27.140886%
9/15/23	\$0.205	27.140886%	0%	0%	72.859114%	27.140886%
12/15/23	\$0.205	27.140886%	0%	0%	72.859114%	27.140886%
TOTAL	\$0.820	27.140886%	0%	0%	72.859114%	27.140886%

A NYSE Company: Symbol - UMH

since 1968

Shown as Dollars (\$)
			Total			Section 199A
			Long	Unrecaptured		Dividends (5)
			Term	Sec. 1250	Return of
Payment	Distributions	Non-Qualifying	Capital	Gain	Capital
Date	Per Share	Ord. Income (1a)	Gain (2a)	(2b)	(3)
3/15/23	\$0.3984375	\$0.3984375	\$0.00	\$0.00	\$0.00	\$0.3984375
6/15/23	\$0.3984375	\$0.3984375	\$0.00	\$0.00	\$0.00	\$0.3984375
9/15/23	\$0.3984375	\$0.3984375	\$0.00	\$0.00	\$0.00	\$0.3984375
12/15/23	\$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

6.375% Series D Cumulative Redeemable Preferred - CUSIP 903002509

Shown as a Percentage (%)
		Non				Section
		Qualifying	Total Long	Unrecaptured		199A
Payment	Distributions	Ord. Income	Term Capital	Sec. 1250 Gain	Return of	Dividends
Date	Per Share	(1a)	Gain (2a)	(2b)	Capital (3)	(5)
3/15/23	\$0.3984375	100%	0%	0%	0%	100%
6/15/23	\$0.3984375	100%	0%	0%	0%	100%
9/15/23	\$0.3984375	100%	0%	0%	0%	100%
12/15/23	\$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 (\$)
1/17/2023	17.105	16.250	0.855
2/15/2023	17.995	17.250	0.745
3/15/2023	14.745	14.250	0.495
4/17/2023	14.750	14.125	0.625
5/15/2023	15.790	15.125	0.665
6/15/2023	16.130	15.375	0.755
7/17/2023	16.335	15.625	0.710
8/15/2023	15.400	15.000	0.400
9/15/2023	14.605	14.000	0.605
10/16/2023	14.280	13.625	0.655
11/15/2023	14.515	13.875	0.640

A NYSE Company: Symbol - UMH

12/15/2023 15.180 14.500 0.680
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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 owns and operates 135 manufactured home communities containing approximately 25,800 developed homesites. These communities are located in New Jersey, New York, Ohio, Pennsylvania, Tennessee, Indiana, Maryland, Michigan, Alabama, South Carolina and Georgia. UMH also has an ownership interest in and operates two communities in Florida, containing 363 sites, through its joint venture with Nuveen Real Estate.

A NYSE Company: Symbol - UMH