---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-25-003327"
form_type: "8-K"
ticker: "UMH"
cik: "0000752642"
company_name: "UMH PROPERTIES, INC."
filed_at: "2025-01-23T23:59:59+00:00"
generated_at: "2026-05-27T17:35:59.965338+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.15
calibrated_materiality_score: 0.15
confidence: "high"
source: SEC EDGAR
---

# UMH Properties announces 2024 tax treatment: 80.4% of common distributions return of capital

## Summary
- Common distributions total $0.85 per share: 19.63% non-qualifying ordinary income, 80.37% return of capital.
- Series D preferred distributions total $1.59375 per share: 100% non-qualifying ordinary income.
- DRIP discount ranged from $0.510 to $0.965 per share on reinvestment dates during 2024.
- Shareholders urged to consult tax advisors on specific treatment.

## SEC filing metadata
- accession: 0001493152-25-003327
- form_type: 8-K
- ticker: UMH
- cik: 0000752642
- company_name: UMH PROPERTIES, INC.
- filed_at: 2025-01-23T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.15
- calibrated_materiality_score: 0.15
- confidence: high
- sec_items: 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/752642/000149315225003327/0001493152-25-003327-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/752642/000149315225003327/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-25-003327
- JSON: https://secwatch.observer/filing/0001493152-25-003327.json
- Plain text: https://secwatch.observer/filing/0001493152-25-003327.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.