---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-26-003502"
form_type: "8-K"
ticker: "UMH"
cik: "0000752642"
company_name: "UMH PROPERTIES, INC."
filed_at: "2026-01-26T23:59:59+00:00"
generated_at: "2026-05-16T08:12:48.997224+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.15
calibrated_materiality_score: 0.15
confidence: "high"
source: SEC EDGAR
---

# UMH Properties announces 2025 distribution tax treatment; 80.24% of common distributions classified as return of capital

## Summary
- Common stock total distributions $0.890/share: 19.759% ordinary income, 80.241% return of capital.
- 6.375% Series D Preferred distributions $1.59375/share: 100% ordinary income (Section 199A).
- DRIP discounts ranged from $0.415 to $0.855 per share during 2025.
- Shareholders advised to consult tax advisors on individual treatment.

## SEC filing metadata
- accession: 0001493152-26-003502
- form_type: 8-K
- ticker: UMH
- cik: 0000752642
- company_name: UMH PROPERTIES, INC.
- filed_at: 2026-01-26T23:59:59+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/752642/000149315226003502/0001493152-26-003502-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/752642/000149315226003502/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-26-003502
- JSON: https://secwatch.observer/filing/0001493152-26-003502.json
- Plain text: https://secwatch.observer/filing/0001493152-26-003502.txt

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