UMH Properties announces 2025 distribution tax treatment for common and preferred shares, detailing amounts and classifications.
Quiver AI Summary
UMH Properties, Inc. has announced the tax treatment of its cash distributions for the year 2025, detailing the nature of payments made to holders of its common and preferred shares. The summary includes specific amounts and classifications for distributions per share across four payment dates for common shares, with a total distribution of $0.890 consisting mainly of return of capital. For the 6.375% Series D Cumulative Redeemable Preferred shares, the total distribution was $1.59375, classified entirely as non-qualifying ordinary income. Shareholders are advised to consult their tax advisors for the specific tax implications of these distributions. UMH operates 145 manufactured home communities across multiple states, managing around 27,100 homesites and over 1,000 self-storage units.
Potential Positives
- UMH Properties, Inc. provided detailed tax treatment information for its 2025 distributions, which enhances transparency for investors regarding their income tax obligations.
- The company has consistently maintained a strong dividend distribution schedule, indicating stable cash flow and profitability, which is appealing to current and potential investors.
- UMH's diverse portfolio of 145 manufactured home communities and over 1,000 self-storage units across multiple states demonstrates its significant market presence and potential for future growth.
- The reported distributions include a high percentage classified as Section 199A dividends, which may provide tax benefits for certain shareholders, potentially making investing in UMH more attractive.
Potential Negatives
- Distributions include a substantial portion classified as return of capital, which may indicate that the company is not generating sufficient earnings to fund dividends.
- The announcement lacks detail on future profitability, leaving investors uncertain about the company's financial health moving forward.
- The reliance on non-qualifying income for common share distributions could be seen as less favorable from a tax perspective for shareholders, potentially impacting investor sentiment.
FAQ
What is the tax treatment for UMH Properties' 2025 distributions?
UMH Properties has outlined the tax treatment for both common and preferred shares distributed in 2025, detailing income tax implications.
When were the distributions paid by UMH Properties in 2025?
The distributions were paid on March 17, June 16, September 15, and December 15 of 2025.
How much was the total distribution for common shares in 2025?
The total distribution for common shares in 2025 was $0.890 per share.
What percentage of the common share distribution is non-qualifying ordinary income?
Ninety-nine point 9% of the total common share distribution was categorized as non-qualifying ordinary income.
What is the significance of Section 199A dividends in UMH's distributions?
Section 199A dividends are included in the total non-qualifying ordinary income and provide tax benefits to stockholders.
Disclaimer: This is an AI-generated summary of a press release distributed by GlobeNewswire. The model used to summarize this release may make mistakes. See the full release here.
$UMH Insider Trading Activity
$UMH insiders have traded $UMH stock on the open market 16 times in the past 6 months. Of those trades, 8 have been purchases and 8 have been sales.
Here’s a breakdown of recent trading of $UMH stock by insiders over the last 6 months:
- WILLIAM EDWARD MITCHELL has made 1 purchase buying 2,000 shares for an estimated $29,840 and 3 sales selling 116,849 shares for an estimated $1,890,685.
- SAMUEL A LANDY (President and CEO) has made 0 purchases and 4 sales selling 97,800 shares for an estimated $1,511,976.
- MICHAEL P LANDY purchased 10,000 shares for an estimated $144,600
- ANGELA D. PRUITT sold 1,600 shares for an estimated $25,695
- TODD J. CLARK has made 2 purchases buying 599 shares for an estimated $8,502 and 0 sales.
- JEFFREY A CARUS has made 4 purchases buying 209 shares for an estimated $3,000 and 0 sales.
To track insider transactions, check out Quiver Quantitative's insider trading dashboard.
$UMH Revenue
$UMH had revenues of $66.9M in Q3 2025. This is an increase of 10.3% from the same period in the prior year.
You can track UMH financials on Quiver Quantitative's UMH stock page.
$UMH Hedge Fund Activity
We have seen 156 institutional investors add shares of $UMH stock to their portfolio, and 87 decrease their positions in their most recent quarter.
Here are some of the largest recent moves:
- T. ROWE PRICE INVESTMENT MANAGEMENT, INC. removed 1,958,912 shares (-32.1%) from their portfolio in Q3 2025, for an estimated $29,089,843
- CAPITAL RESEARCH GLOBAL INVESTORS removed 1,800,000 shares (-32.9%) from their portfolio in Q3 2025, for an estimated $26,730,000
- SG AMERICAS SECURITIES, LLC added 1,288,703 shares (+629.3%) to their portfolio in Q4 2025, for an estimated $20,503,264
- COPELAND CAPITAL MANAGEMENT, LLC removed 959,514 shares (-37.6%) from their portfolio in Q3 2025, for an estimated $14,248,782
- UBS AM, A DISTINCT BUSINESS UNIT OF UBS ASSET MANAGEMENT AMERICAS LLC removed 536,004 shares (-100.0%) from their portfolio in Q3 2025, for an estimated $7,959,659
- PRIVATE MANAGEMENT GROUP INC added 461,463 shares (+37.9%) to their portfolio in Q3 2025, for an estimated $6,852,725
- CITIGROUP INC added 445,834 shares (+141.8%) to their portfolio in Q3 2025, for an estimated $6,620,634
To track hedge funds' stock portfolios, check out Quiver Quantitative's institutional holdings dashboard.
$UMH Analyst Ratings
Wall Street analysts have issued reports on $UMH in the last several months. We have seen 2 firms issue buy ratings on the stock, and 0 firms issue sell ratings.
Here are some recent analyst ratings:
- Colliers Securities issued a "Buy" rating on 12/04/2025
- B. Riley Securities issued a "Buy" rating on 11/24/2025
To track analyst ratings and price targets for $UMH, check out Quiver Quantitative's $UMH forecast page.
$UMH Price Targets
Multiple analysts have issued price targets for $UMH recently. We have seen 3 analysts offer price targets for $UMH in the last 6 months, with a median target of $17.0.
Here are some recent targets:
- Barry Oxford from Colliers Securities set a target price of $17.0 on 12/04/2025
- John Massocca from B. Riley Securities set a target price of $18.5 on 11/24/2025
- Richard Anderson from Cantor Fitzgerald set a target price of $15.0 on 10/01/2025
Full Release
FREEHOLD, NJ, Jan. 23, 2026 (GLOBE NEWSWIRE) -- UMH Properties, Inc. (NYSE: UMH) (TASE: UMH) today announced the tax treatment of its 2025 distributions. The following tables summarize, for income tax purposes, the nature of cash distributions paid to stockholders of UMH’s common and preferred shares during the calendar year ended December 31, 2025.
Common - CUSIP 903002103
| Shown as Dollars ($) | ||||||||||||
| 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 | % |
6.375% Series D Cumulative Redeemable Preferred - CUSIP 903002509
| 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
#####
