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  <div style="font-weight: bold; text-align: center;">As filed with the Securities and Exchange Commission on June 26, 2023</div>
  <div style="text-align: right; font-weight: bold;">Registration No. 333-_____</div>
  <div>
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    <div>
      <div style="text-align: center; font-size: 14pt; font-weight: bold;">UNITED STATES</div>
      <div style="text-align: center; font-size: 14pt; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>
      <div style="text-align: center; font-size: 12pt; font-weight: bold;">Washington, D.C. 20549</div>
      <div style="text-align: center; font-weight: bold;"> <br>
      </div>
      <div>
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      <div style="text-align: center; font-weight: bold;"> <br>
      </div>
      <div style="text-align: center; font-size: 18pt; font-weight: bold;">FORM S-8</div>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</div>
      <div style="text-align: center; font-weight: bold;"> <br>
      </div>
      <div style="font-weight: bold;">
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      <div style="font-weight: 400;"> <br>
      </div>
      <div style="text-align: center; font-size: 24pt; font-weight: bold;">UMH PROPERTIES, INC.</div>
      <div style="text-align: center;">(Exact name of registrant as specified in its charter)</div>
      <div style="text-align: center;">
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            <td nowrap="nowrap" style="width: 49%; vertical-align: bottom;">
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Maryland</div>
            </td>
            <td nowrap="nowrap" style="width: 2%; vertical-align: bottom;"><br>
            </td>
            <td nowrap="nowrap" style="width: 49%; vertical-align: middle;">
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">22-1890929</div>
            </td>
          </tr>
          <tr>
            <td nowrap="nowrap" style="width: 49%; vertical-align: bottom;">
              <div style="text-align: center; color: rgb(0, 0, 0);">(State or other jurisdiction of incorporation or organization)</div>
            </td>
            <td nowrap="nowrap" style="width: 2%; vertical-align: bottom;"><br>
            </td>
            <td nowrap="nowrap" style="width: 49%; vertical-align: middle;">
              <div style="text-align: center; color: rgb(0, 0, 0);">(I.R.S. Employer Identification No.)</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div>
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              <td style="width: 49%;">
                <div style="text-align: center;"><font style="font-weight: bold;">Juniper Business Plaza, 3499 Route 9 North, Suite 3-C, Freehold, NJ</font></div>
              </td>
              <td style="width: 2%;"><br>
              </td>
              <td style="width: 49%;">
                <div style="text-align: center;">&#160;<font style="font-weight: bold;">07728</font></div>
              </td>
            </tr>
            <tr>
              <td style="width: 49%;">
                <div style="text-align: center;">(Address of Principal Executive Offices) <br>
                </div>
              </td>
              <td style="width: 2%;"><br>
              </td>
              <td style="width: 49%;">
                <div style="text-align: center;">(Zip Code)</div>
              </td>
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      </div>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">UMH PROPERTIES, INC.</div>
      <div style="text-align: center; font-weight: bold;">2023 EQUITY INCENTIVE AWARD PLAN</div>
      <div style="text-align: center; color: #000000;">&#160;(Full title of the plan)</div>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">Anna Chew, Executive Vice President and Chief Financial Officer</div>
      <div style="text-align: center; font-weight: bold;">UMH Properties, Inc.</div>
      <div style="text-align: center; font-weight: bold;">3499 Route 9 North, Suite 3-C</div>
      <div style="text-align: center; font-weight: bold;">Freehold, NJ 07728</div>
      <div style="text-align: center; font-weight: bold;">(732) 577-9997</div>
      <div style="text-align: center; color: #000000;">(Name, address and telephone number, including area code, of agent for service)</div>
      <div><br>
      </div>
      <div>
        <div style="text-align: center; font-style: italic; font-weight: bold;">Copies to:</div>
        <div style="text-align: center; font-weight: bold;">Jeffrey Lowenthal, Esq.</div>
        <div style="text-align: center; font-weight: bold;">Stroock &amp; Stroock &amp; Lavan LLP</div>
        <div style="text-align: center; font-weight: bold;">180 Maiden Lane</div>
        <div style="text-align: center; font-weight: bold;">New York, New York 10038</div>
        <div style="text-align: center; font-weight: bold;">Telephone: (212) 806-5400</div>
      </div>
      <div><br>
      </div>
      <div style="text-align: justify;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.&#160; See the definitions of &#8220;large
        accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company,&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</div>
      <div><br>
      </div>
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            <td style="width: 20.23%; vertical-align: top; padding-bottom: 2px;">
              <div style="text-align: justify;">Large accelerated filer</div>
            </td>
            <td style="width: 7.6%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: justify;">&#9746;</div>
            </td>
            <td colspan="1" style="width: 1%; vertical-align: top; padding-bottom: 2px;"><br>
            </td>
            <td style="width: 34.15%; vertical-align: top; padding-bottom: 2px;"><br>
            </td>
            <td style="width: 30.42%; vertical-align: top; padding-bottom: 2px;">
              <div style="text-align: justify;">Accelerated filer</div>
            </td>
            <td style="width: 7.6%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);"><br>
            </td>
          </tr>
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            <td style="width: 20.23%; vertical-align: top; padding-bottom: 2px;">
              <div style="text-align: justify;">Non-accelerated filer</div>
            </td>
            <td style="width: 7.6%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);"><br>
            </td>
            <td colspan="1" style="width: 1%; vertical-align: top; padding-bottom: 2px;"><br>
            </td>
            <td style="width: 34.15%; vertical-align: top; padding-bottom: 2px;">
              <div style="text-align: justify;">(Do not check if smaller reporting company)</div>
            </td>
            <td style="width: 30.42%; vertical-align: top; padding-bottom: 2px;">
              <div style="text-align: justify;">Smaller reporting company</div>
            </td>
            <td style="width: 7.6%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);"><br>
            </td>
          </tr>
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            <td style="width: 20.23%; vertical-align: top;"><br>
            </td>
            <td style="width: 7.6%; vertical-align: top;"><br>
            </td>
            <td colspan="1" style="width: 1%; vertical-align: top;"><br>
            </td>
            <td style="width: 34.15%; vertical-align: top;"><br>
            </td>
            <td style="width: 30.42%; vertical-align: top;">
              <div style="text-align: justify;">Emerging growth company</div>
            </td>
            <td style="width: 7.6%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);"><br>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="text-align: justify;">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 7(a)(2)(B) of the Securities Act.&#160; &#9744;</div>
      <div style="text-align: justify;"> <br>
      </div>
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      <div style="text-align: center; color: #000000; font-weight: bold;">EXPLANATORY NOTE</div>
      <div style="text-align: center;"><font style="font-weight: bold; color: #000000;"> </font><br>
      </div>
      <div style="text-align: justify; text-indent: 36pt; color: #000000;">This Registration Statement is filed by UMH Properties, Inc. (the &#8220;Company&#8221;) for the purpose of registering shares of common stock, par value $0.10 per share (the &#8220;common stock&#8221;),
        of the Company issuable under the UMH Properties, Inc. 2023 Equity Incentive Award Plan (the &#8220;Plan&#8221;).&#160; On March 31, 2023, the Company filed with the Securities and Exchange Commission (the &#8220;Commission&#8221;) a definitive proxy statement that included a
        proposal to adopt the Plan.&#160; The proposal to adopt the Plan was approved by the Company&#8217;s stockholders at the Company&#8217;s Annual Meeting on May 31, 2023.&#160; This Registration Statement registers the 2,200,000 shares of common stock reserved for
        issuance under the Plan.</div>
      <div><font style="color: #000000;"> </font><br>
      </div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">PART I</div>
      <div>&#160;</div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; color: #000000;">The documents containing the information specified in &#8220;Item 1. Plan Information&#8221; and &#8220;Item 2. Registrant Information and Employee Plan Annual Information&#8221; of Form S-8 will be sent
        or given to participants in the Plan, as specified by Rule 428(b)(1) under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;).&#160; Such documents are not required to be, and are not, filed with the Commission either as part of this
        Registration Statement or as a prospectus or prospectus supplement pursuant to Rule 424 under the Securities Act.&#160; These documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II of Form S-8,
        taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.</div>
      <div>&#160;</div>
      <div style="text-align: center; color: #000000; font-size: 12pt;"><font style="font-size: 10pt;">&#160;</font><font style="font-size: 10pt; font-weight: bold;">PART II</font></div>
      <div><br>
      </div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</div>
      <div>&#160;</div>
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            <td style="width: 36pt; vertical-align: top; color: rgb(0, 0, 0); font-weight: bold;">Item 3.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: rgb(0, 0, 0); font-weight: bold;">Incorporation of Documents by Reference</div>
            </td>
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      </table>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">The following documents filed by the Registrant with the Commission are incorporated in and made a part of this Registration Statement by reference, as of their respective dates:</div>
      <div><br>
      </div>
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            </td>
            <td style="width: 18pt; vertical-align: top;">&#8226;</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div>The Company&#8217;s Annual Report on Form 10-K for the year ended December 31, 2022, filed with the Commission on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/752642/000149315223006265/form10-k.htm">February 28, 2023</a>
                (including information specifically incorporated by reference into such Annual Report on Form 10-K from the Company&#8217;s Definitive Proxy Statement on Schedule 14A filed with the Commission on <a href="https://www.sec.gov/Archives/edgar/data/752642/000149315223010265/formdef14a.htm">March 31, 2023</a> <font style="color: rgb(0, 0, 0);">in connection with the Company&#8217;s Annual Meeting of Stockholders held on May 31, 2023</font>);</div>
            </td>
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      </table>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="ze44f5544f9e34de28e275d41dc80b425">

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            <td style="width: 27pt;"><br>
            </td>
            <td style="width: 18pt; vertical-align: top;">&#8226;</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div>The Company&#8217;s Quarterly Report on Form 10-Q for the quarter ended March 31, 2023, filed with the Commission on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/752642/000149315223015945/form10-q.htm">May 9, 2023</a>;</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z270539b7150e48f08694644ca888eeb4">

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            <td style="width: 27pt;"><br>
            </td>
            <td style="width: 18pt; vertical-align: top;">&#8226;</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div>The Company&#8217;s Current Reports on Form 8-K filed with the Commission on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/752642/000114036123001264/ny20006685x1_8k.htm">January 10, 2023</a>, <a href="https://www.sec.gov/Archives/edgar/data/752642/000114036123001286/0001140361-23-001286-index.htm#:%7E:text=0001140361%2D23%2D001286,%A0Interactive%20Data">January 11, 2023</a>,&#160; <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/752642/000149315223001413/form8-k.htm">January 13, 2023</a>, <a href="https://www.sec.gov/Archives/edgar/data/752642/000114036123016341/0001140361-23-016341-index.htm#:%7E:text=Form%208%2DK%20%2D%20Current,No.%200001140361%2D23%2D016341">April 4, 2023</a>, <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/752642/000114036123025586/ny20009182x4_8k.htm">May 19, 2023</a> and <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/752642/000149315223019803/form8-k.htm">June 1, 2023</a>
                (as amended by the Form 8-K/A filed on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/752642/000149315223021355/form8-ka.htm">June 15, 2023</a>) (other than any information in such reports that was &#8220;furnished&#8221; but not &#8220;filed&#8221;);
                and<br>
              </div>
            </td>
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      </table>
      <div>&#160;</div>
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            </td>
            <td style="width: 18pt; vertical-align: top;">&#8226;</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div>The description of the common stock which is contained in the Company&#8217;s registration statement on Form 8-A filed with the Commission on <a href="https://www.sec.gov/Archives/edgar/data/752642/000089968112000046/umh-8a12b_012712.htm">February

                  28, 2012</a>, under the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;), including any amendment or reports filed for the purpose of updating such description.</div>
            </td>
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      </table>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;">In addition, all documents filed by the Company with the Commission subsequent to the filing date of this Registration Statement pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act
        <font style="color: rgb(0, 0, 0);">(other than any information in such documents that is &#8220;furnished&#8221; but not &#8220;filed&#8221;)</font> prior to the filing of a post-effective amendment which indicates that all securities offered by this Registration
        Statement have been sold or which de-registers all such securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of the filing of such documents.</div>
      <div><br>
      </div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
        <div class="BRPFPageNumberArea" style="text-align: center;"><font class="BRPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">2</font></div>
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          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <div style="text-align: justify; text-indent: 36pt;">Any statement contained in a document incorporated or deemed to be incorporated herein by reference shall be deemed to be modified or superseded for purposes of this Registration Statement to the
        extent that a statement contained herein or in any subsequent filed document which also is, or is deemed to be, incorporated by reference herein modifies or supersedes such prior statement. Any statement so modified or superseded shall not be
        deemed, except as so modified or superseded, to constitute a part of this Registration Statement, except as indicated herein.</div>
      <div><br>
      </div>
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            <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 4.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Description of Securities</div>
            </td>
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      </table>
      <div><br>
      </div>
      <div>Not applicable.</div>
      <div><br>
      </div>
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            <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 5.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Interests of Named Experts and Counsel</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div>Not applicable.</div>
      <div>&#160;</div>
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            <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 6.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Indemnification of Directors and Officers</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="text-align: justify; text-indent: 36pt; color: #000000;">The Company is incorporated under the laws of the State of Maryland. The Maryland General Corporation Law (the &#8220;MGCL&#8221;) permits a Maryland corporation to include in its charter a
        provision eliminating the liability of its directors and officers to the corporation and its stockholders for money damages, other than liability resulting from (i) actual receipt of an improper benefit or profit in money, property or services or
        (ii) active and deliberate dishonesty that was established by a final judgment and was material to the cause of action. The Company&#8217;s charter contains a provision that eliminates the liability of its directors and officers to the maximum extent
        permitted by Maryland law.</div>
      <div><font style="color: #000000;"> </font><br>
      </div>
      <div style="text-align: justify; text-indent: 36pt; color: #000000;">The MGCL requires a Maryland corporation (unless its charter provides otherwise, which the Company&#8217;s does not) to indemnify a director or officer who has been successful, on the
        merits or otherwise, in the defense of any proceeding to which he or she is made a party by reason of his or her service in that capacity. The MGCL permits a Maryland corporation to indemnify its present and former directors and officers, among
        others, against judgments, penalties, fines, settlements and reasonable expenses actually incurred by them in connection with any proceeding to which they may be made a party by reason of their service in those or other capacities unless it is
        established that (i) the act or omission of the director or officer was material to the matter giving rise to the proceeding and (a) was committed in bad faith or (b) was the result of active and deliberate dishonesty, (ii) the director or officer
        actually received an improper personal benefit in money, property or services or (iii) in the case of any criminal proceeding, the director or officer had reasonable cause to believe that the act or omission was unlawful.</div>
      <div style="text-align: justify;"><font style="color: #000000;"> </font><br>
      </div>
      <div style="text-align: justify; text-indent: 36pt; color: #000000;">However, under the MGCL, a Maryland corporation may not indemnify for an adverse judgment in a suit by or on behalf of the corporation or for a judgment of liability on the basis
        that personal benefit was improperly received. A court may order indemnification if it determines that the director or officer is fairly and reasonably entitled to indemnification, even though the director or officer did not meet the prescribed
        standard of conduct or was adjudged liable on the basis that personal benefit was improperly received. However, indemnification for an adverse judgment in a suit by or on behalf of the corporation, or for a judgment of liability on the basis that
        personal benefit was improperly received, is limited to expenses.</div>
      <div><font style="color: #000000;"> </font><br>
      </div>
      <div style="text-align: justify; text-indent: 36pt; color: #000000;">In addition, Maryland law permits a Maryland corporation to advance reasonable expenses to a director or officer upon receipt of (i) a written affirmation by the director or officer
        of his or her good faith belief that he or she has met the standard of conduct necessary for indemnification by the Company and (ii) a written undertaking by him or her on his or her behalf to repay the amount paid or reimbursed by the Company if
        it is ultimately determined that the standard of conduct was not met.</div>
      <div style="text-indent: 36pt;"><font style="color: #000000;"> </font><br>
      </div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
        <div class="BRPFPageNumberArea" style="text-align: center;"><font class="BRPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">3</font></div>
        <div style="page-break-after: always;" class="BRPFPageBreak">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <div style="text-align: justify; text-indent: 36pt; color: #000000;">The Company&#8217;s charter requires it, to the fullest extent permitted by Maryland law as in effect from time to time, to indemnify and advance expenses to its directors and officers,
        whether serving the Company or at its request any other entity, who were or are parties or are threatened to be made parties to any threatened or actual suit, investigation or other proceeding, including administrative actions, as a result of their
        status or actions as directors or officers of the Company. The Company&#8217;s charter authorizes it to provide the same indemnification and advancement of expenses to employees and agents of the Company.</div>
      <div style="text-indent: 36pt;"><font style="color: #000000;"> </font><br>
      </div>
      <div style="text-align: justify; text-indent: 36pt; color: #000000;">Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling the Company pursuant to the foregoing
        provisions, the Company has been informed that, in the opinion of the Commission, such indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable.</div>
      <div style="text-indent: 36pt;"><font style="color: #000000;"> </font><br>
      </div>
      <div style="text-align: justify; text-indent: 36pt; color: #000000;">The Company has entered into indemnification agreements with its directors and executive officers which generally provide that the Company is required to indemnify any director or
        officer who was, is or becomes a party to or witness or other participant in: (i) any threatened, pending or completed action, suit or proceeding in which such director or officer may be or may have been involved, as a party or otherwise, by reason
        of the fact that the director or officer was acting in his or her capacity as a director or officer of the Company; and (ii) any inquiry, hearing or investigation that such director or officer in good faith believes might lead to the institution of
        any such action, suit or proceeding against any and all expenses, to the fullest extent permitted by law.</div>
      <div style="text-indent: 36pt;"><font style="color: #000000;"> </font><br>
      </div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z0b7767238dcb4627a0a1dd1e8fdecc40">

          <tr>
            <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 7.</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div style="font-weight: bold;">Exemption from Registration Claimed</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div>Not Applicable.</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z3444d5ba6a4c422d82297bfa9ce0b27f">

          <tr>
            <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 8.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Exhibits</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="text-align: justify; text-indent: 36pt;">The following is a list of Exhibits filed or incorporated by reference as part of this Registration Statement:</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="zba90e7cad1014f1c92dc85b433dd5092">

          <tr>
            <td style="width: 10.44%; vertical-align: bottom;">
              <div>Exhibit </div>
              <div><u>Number </u></div>
            </td>
            <td style="width: 89.56%; vertical-align: bottom;">
              <div><u>Description of Exhibit</u></div>
            </td>
          </tr>
          <tr>
            <td colspan="2" style="width: 100%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td style="width: 10.44%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="https://www.sec.gov/Archives/edgar/data/752642/000149315223010265/formdef14a.htm#Z_020">4.1</a></div>
              <div> </div>
            </td>
            <td style="width: 89.56%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify;">UMH Properties, Inc. 2023 Equity Incentive Award Plan (incorporated by reference to Exhibit A to the Definitive Proxy Statement on Schedule 14A filed by the Company with the Commission on March 31, 2023.)</div>
            </td>
          </tr>
          <tr>
            <td colspan="2" style="width: 100%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td style="width: 10.44%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="brhc20054858_ex5-1.htm">5.1</a></div>
            </td>
            <td style="width: 89.56%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div>Opinion of Stroock &amp; Stroock &amp; Lavan LLP.</div>
            </td>
          </tr>
          <tr>
            <td colspan="2" style="width: 100%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td style="width: 10.44%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="brhc20054858_ex23-1.htm">23.1</a></div>
            </td>
            <td style="width: 89.56%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div>Consent of PKF O&#8217;Connor Davies, LLP.</div>
            </td>
          </tr>
          <tr>
            <td colspan="2" style="width: 100%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td style="width: 10.44%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="brhc20054858_ex5-1.htm">23.2</a></div>
            </td>
            <td style="width: 89.56%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div>Consent of Stroock &amp; Stroock &amp; Lavan LLP (included in Exhibit 5.1).</div>
            </td>
          </tr>
          <tr>
            <td colspan="2" style="width: 100%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td style="width: 10.44%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="#POWEROFATTORNEY">24.1</a></div>
            </td>
            <td style="width: 89.56%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div>Powers of Attorney (included on the signature page).</div>
            </td>
          </tr>
          <tr>
            <td colspan="2" style="width: 100%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td style="width: 10.44%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="brhc20054858_ex107.htm">107</a></div>
            </td>
            <td style="width: 89.56%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div>Calculation of Filing Fee Table</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z7cabcf05ba234d099a21871f5615ceab">

          <tr>
            <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 9.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Undertakings</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="text-align: justify; text-indent: 18pt;">(a)&#160;&#160; The undersigned registrant hereby undertakes:</div>
      <div style="text-align: justify;"> <br>
      </div>
      <div style="text-align: justify; margin-left: 36pt;">(1)&#160; To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</div>
      <div style="text-align: justify;"> <br>
      </div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
        <div class="BRPFPageNumberArea" style="text-align: center;"><font class="BRPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">4</font></div>
        <div style="page-break-after: always;" class="BRPFPageBreak">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <div style="text-align: justify; text-indent: 54pt;">(i) To include any prospectus required by Section 10(a)(3) of the Securities Act;</div>
      <div style="text-align: justify;"> <br>
      </div>
      <div style="text-align: justify; margin-left: 54pt;">(ii) To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in
        the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would
        not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes
        in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the &#8220;Calculation of Registration Fee&#8221; table in the effective registration statement; and</div>
      <div style="text-align: justify;"> <br>
      </div>
      <div style="text-align: justify; margin-left: 54pt;">(iii) To include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information in the
        registration statement;</div>
      <div style="text-align: justify;"> <br>
      </div>
      <div style="text-align: justify; text-indent: 36pt;">Provided, however, that:</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z1fbf46f763a047b78cc6b16266258e41">

          <tr>
            <td style="width: 72pt;"><br>
            </td>
            <td style="width: 36pt; vertical-align: top;">(A)</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div>Paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the registrant pursuant to
                Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in the registration statement.</div>
            </td>
          </tr>

      </table>
      <div style="text-align: justify;"> <br>
      </div>
      <div style="text-align: justify; text-indent: 36pt;">2.&#160; That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities
        offered therein, and the offering of such securities at that time shall be deemed to be the initial <font style="font-style: italic;">bona fide</font> offering thereof.</div>
      <div><br>
      </div>
      <div style="text-align: justify; text-indent: 36pt;">3. &#160; To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</div>
      <div style="text-align: justify;"> <br>
      </div>
      <div style="text-align: justify; margin-left: 18pt;">(b) &#160; The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the registrant&#8217;s annual report pursuant to Section 13(a)
        or 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&#8217;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the registration statement shall be deemed to be a new
        registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial <font style="font-style: italic;">bona fide</font> offering thereof.</div>
      <div><br>
      </div>
      <div style="text-align: justify; margin-left: 18pt;">(c) &#160; Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing
        provisions, or otherwise, the registrant had been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for
        indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted
        by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate
        jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</div>
      <div><br>
      </div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
        <div class="BRPFPageNumberArea" style="text-align: center;"><font class="BRPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">5</font></div>
        <div style="page-break-after: always;" class="BRPFPageBreak">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <div style="text-align: center; font-weight: bold;">SIGNATURES</div>
      <div> <br>
      </div>
      <div style="text-align: justify; text-indent: 36pt;">Pursuant to the requirements of the Securities Act of 1933, as amended, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
        S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the Township of Freehold, State of New Jersey, on June 26, 2023.</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z3e348ec052ac4f32bd1a4b08a7a33610">

          <tr>
            <td style="width: 50%; vertical-align: top;"><br>
            </td>
            <td colspan="2" style="vertical-align: top;">
              <div style="font-weight: bold;">UMH PROPERTIES, INC.</div>
            </td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 50%; vertical-align: top;">&#160;</td>
            <td rowspan="1" colspan="2" style="vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top; padding-bottom: 2px;"><br>
            </td>
            <td style="width: 3%; vertical-align: top; padding-bottom: 2px;">
              <div>By:</div>
            </td>
            <td style="width: 47%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>/s/ SAMUEL A. LANDY</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;"><br>
            </td>
            <td style="width: 3%; vertical-align: top;"><br>
            </td>
            <td style="width: 47%; vertical-align: top;">
              <div>Samuel A. Landy</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;"><br>
            </td>
            <td style="width: 3%; vertical-align: top;"><br>
            </td>
            <td style="width: 47%; vertical-align: top;">
              <div>President, Chief Executive Officer and Director</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;"><br>
            </td>
            <td style="width: 3%; vertical-align: top;"><br>
            </td>
            <td style="width: 47%; vertical-align: top;">
              <div>(Principal Executive Officer)</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;"><a name="POWEROFATTORNEY"><!--Anchor--></a>POWER OF ATTORNEY</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;">KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Samuel A. Landy, Anna T. Chew and Craig Koster, and each of them, his or her true and lawful
        attorneys in fact and agents with full power of substitution and resubstitution for him and in his name, place and stead, in any and all capacities, to sign any or all amendments (including post-effective amendments) of and supplements to this
        registration statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Commission, granting unto such attorneys in fact and agents and each of them full power and authority to do and perform
        each and every act and thing requisite and necessary to be done in and about the premises, to all intents and purposes and as fully as they might or could do in person, hereby ratifying and confirming all that such attorneys in fact and agents, or
        their substitutes, may lawfully do or cause to be done by virtue hereof.</div>
      <div><br>
      </div>
      <div style="text-align: justify; text-indent: 36pt;">Pursuant to the requirements of the Securities Act, this Registration Statement has been signed below by the following persons in the capacities and on the dates indicated.</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z8a29b84b57f14d71831fa2d0b1fe19ce">

          <tr>
            <td colspan="1" style="width: 1.03%; vertical-align: top;"><br>
            </td>
            <td style="width: 25.23%; vertical-align: top;">
              <div style="text-align: center; font-weight: bold;"><u>Signature</u></div>
            </td>
            <td colspan="1" style="width: 10.09%; vertical-align: top;"><br>
            </td>
            <td style="width: 48.39%; vertical-align: top;">
              <div style="text-align: center; font-weight: bold;"><u>Title</u></div>
            </td>
            <td style="width: 15.14%; vertical-align: top;">
              <div style="text-align: center; font-weight: bold;">Date</div>
            </td>
          </tr>
          <tr>
            <td colspan="1" rowspan="1" style="width: 1.03%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 25.23%; vertical-align: top;"><br>
            </td>
            <td colspan="1" rowspan="1" style="width: 10.09%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 48.39%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 15.14%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 1.03%; vertical-align: top; padding-bottom: 2px;"><br>
            </td>
            <td style="width: 25.23%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>/s/ EUGENE W. LANDY</div>
            </td>
            <td colspan="1" style="width: 10.09%; vertical-align: top; padding-bottom: 2px;"><br>
            </td>
            <td style="width: 48.39%; vertical-align: top; padding-bottom: 2px;">
              <div>Chairman of the Board</div>
            </td>
            <td style="width: 15.14%; vertical-align: top; padding-bottom: 2px;">
              <div style="text-align: center;">June 26, 2023</div>
            </td>
          </tr>
          <tr>
            <td colspan="1" rowspan="1" style="width: 1.03%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 25.23%; vertical-align: top;">Eugene W. Landy</td>
            <td colspan="1" rowspan="1" style="width: 10.09%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 48.39%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 15.14%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td colspan="1" rowspan="1" style="width: 1.03%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 25.23%; vertical-align: top;"><br>
            </td>
            <td colspan="1" rowspan="1" style="width: 10.09%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 48.39%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 15.14%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 1.03%; vertical-align: top; padding-bottom: 2px;"><br>
            </td>
            <td style="width: 25.23%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>/s/ SAMUEL A. LANDY</div>
            </td>
            <td colspan="1" style="width: 10.09%; vertical-align: top; padding-bottom: 2px;"><br>
            </td>
            <td colspan="1" style="width: 48.39%; vertical-align: top; padding-bottom: 2px;">
              <div>President, Chief Executive Officer (Principal Executive Officer), Director</div>
            </td>
            <td style="width: 15.14%; vertical-align: top; padding-bottom: 2px;">
              <div style="text-align: center;">June 26, 2023</div>
            </td>
          </tr>
          <tr>
            <td rowspan="1" colspan="1" style="width: 1.03%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 25.23%; vertical-align: top;">Samuel A. Landy</td>
            <td rowspan="1" colspan="1" style="width: 10.09%; vertical-align: top;"><br>
            </td>
            <td colspan="1" rowspan="1" style="width: 48.39%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 15.14%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td colspan="1" rowspan="1" style="width: 1.03%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 25.23%; vertical-align: top;"><br>
            </td>
            <td colspan="1" rowspan="1" style="width: 10.09%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 48.39%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 15.14%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 1.03%; vertical-align: top; padding-bottom: 2px;"><br>
            </td>
            <td style="width: 25.23%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>/s/ ANNA T. CHEW</div>
            </td>
            <td colspan="1" style="width: 10.09%; vertical-align: top; padding-bottom: 2px;"><br>
            </td>
            <td colspan="1" rowspan="2" style="width: 48.39%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">Executive Vice President, Chief Financial Officer (Principal Financial and Accounting Officer), Treasurer and Director</div>
            </td>
            <td colspan="1" rowspan="2" style="width: 15.14%; vertical-align: top; padding-bottom: 2px;">
              <div style="text-align: center;">June 26, 2023</div>
            </td>
          </tr>
          <tr>
            <td rowspan="1" colspan="1" style="width: 1.03%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 25.23%; vertical-align: top;">Anna T. Chew</td>
            <td rowspan="1" colspan="1" style="width: 10.09%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td colspan="1" rowspan="1" style="width: 1.03%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 25.23%; vertical-align: top;"><br>
            </td>
            <td colspan="1" rowspan="1" style="width: 10.09%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 48.39%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 15.14%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 1.03%; vertical-align: top; padding-bottom: 2px;"><br>
            </td>
            <td style="width: 25.23%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>/s/ AMY BUTEWICZ</div>
            </td>
            <td colspan="1" style="width: 10.09%; vertical-align: top; padding-bottom: 2px;"><br>
            </td>
            <td style="width: 48.39%; vertical-align: top; padding-bottom: 2px;">
              <div>Director</div>
            </td>
            <td style="width: 15.14%; vertical-align: top; padding-bottom: 2px;">
              <div style="text-align: center;">June 26, 2023</div>
            </td>
          </tr>
          <tr>
            <td rowspan="1" colspan="1" style="width: 1.03%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 25.23%; vertical-align: top;">Amy Butewicz</td>
            <td rowspan="1" colspan="1" style="width: 10.09%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 48.39%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 15.14%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td colspan="1" rowspan="1" style="width: 1.03%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 25.23%; vertical-align: top;"><br>
            </td>
            <td colspan="1" rowspan="1" style="width: 10.09%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 48.39%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 15.14%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 1.03%; vertical-align: top; padding-bottom: 2px;"><br>
            </td>
            <td style="width: 25.23%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>/s/ JEFFREY A. CARUS</div>
            </td>
            <td colspan="1" style="width: 10.09%; vertical-align: top; padding-bottom: 2px;"><br>
            </td>
            <td style="width: 48.39%; vertical-align: top; padding-bottom: 2px;">
              <div>Director</div>
            </td>
            <td style="width: 15.14%; vertical-align: top; padding-bottom: 2px;">
              <div style="text-align: center;">June 26, 2023</div>
            </td>
          </tr>
          <tr>
            <td rowspan="1" colspan="1" style="width: 1.03%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 25.23%; vertical-align: top;">Jeffrey A. Carus</td>
            <td rowspan="1" colspan="1" style="width: 10.09%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 48.39%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 15.14%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td colspan="1" rowspan="1" style="width: 1.03%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 25.23%; vertical-align: top;"><br>
            </td>
            <td colspan="1" rowspan="1" style="width: 10.09%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 48.39%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 15.14%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 1.03%; vertical-align: top; padding-bottom: 2px;"><br>
            </td>
            <td style="width: 25.23%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>/s/ KIERNAN CONWAY</div>
            </td>
            <td colspan="1" style="width: 10.09%; vertical-align: top; padding-bottom: 2px;"><br>
            </td>
            <td style="width: 48.39%; vertical-align: top; padding-bottom: 2px;">
              <div>Director</div>
            </td>
            <td style="width: 15.14%; vertical-align: top; padding-bottom: 2px;">
              <div style="text-align: center;">June 26. 2023</div>
            </td>
          </tr>
          <tr>
            <td rowspan="1" colspan="1" style="width: 1.03%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 25.23%; vertical-align: top;">Kiernan Conway</td>
            <td rowspan="1" colspan="1" style="width: 10.09%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 48.39%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 15.14%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td colspan="1" rowspan="1" style="width: 1.03%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 25.23%; vertical-align: top;"><br>
            </td>
            <td colspan="1" rowspan="1" style="width: 10.09%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 48.39%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 15.14%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 1.03%; vertical-align: top; padding-bottom: 2px;"><br>
            </td>
            <td style="width: 25.23%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>/s/ MATTHEW I. HIRSCH</div>
            </td>
            <td colspan="1" style="width: 10.09%; vertical-align: top; padding-bottom: 2px;"><br>
            </td>
            <td style="width: 48.39%; vertical-align: top; padding-bottom: 2px;">
              <div>Director</div>
            </td>
            <td style="width: 15.14%; vertical-align: top; padding-bottom: 2px;">
              <div style="text-align: center;">June 26, 2023</div>
            </td>
          </tr>
          <tr>
            <td rowspan="1" colspan="1" style="width: 1.03%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 25.23%; vertical-align: top;">Matthew I. Hirsch</td>
            <td rowspan="1" colspan="1" style="width: 10.09%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 48.39%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 15.14%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td colspan="1" rowspan="1" style="width: 1.03%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 25.23%; vertical-align: top;"><br>
            </td>
            <td colspan="1" rowspan="1" style="width: 10.09%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 48.39%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 15.14%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 1.03%; vertical-align: top; padding-bottom: 2px;"><br>
            </td>
            <td style="width: 25.23%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>/s/ MICHAEL P. LANDY</div>
            </td>
            <td colspan="1" style="width: 10.09%; vertical-align: top; padding-bottom: 2px;"><br>
            </td>
            <td style="width: 48.39%; vertical-align: top; padding-bottom: 2px;">
              <div>Director</div>
            </td>
            <td style="width: 15.14%; vertical-align: top; padding-bottom: 2px;">
              <div style="text-align: center;">June 26, 2023</div>
            </td>
          </tr>
          <tr>
            <td rowspan="1" colspan="1" style="width: 1.03%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 25.23%; vertical-align: top;">Michael P. Landy</td>
            <td rowspan="1" colspan="1" style="width: 10.09%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 48.39%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 15.14%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td colspan="1" rowspan="1" style="width: 1.03%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 25.23%; vertical-align: top;"><br>
            </td>
            <td colspan="1" rowspan="1" style="width: 10.09%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 48.39%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 15.14%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 1.03%; vertical-align: top; padding-bottom: 2px;"><br>
            </td>
            <td style="width: 25.23%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>/s/ STUART D. LEVY</div>
            </td>
            <td colspan="1" style="width: 10.09%; vertical-align: top; padding-bottom: 2px;"><br>
            </td>
            <td style="width: 48.39%; vertical-align: top; padding-bottom: 2px;">
              <div>Director</div>
            </td>
            <td style="width: 15.14%; vertical-align: top; padding-bottom: 2px;">
              <div style="text-align: center;">June 26, 2023</div>
            </td>
          </tr>
          <tr>
            <td rowspan="1" colspan="1" style="width: 1.03%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 25.23%; vertical-align: top;">Stuart D. Levy</td>
            <td rowspan="1" colspan="1" style="width: 10.09%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 48.39%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 15.14%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td colspan="1" rowspan="1" style="width: 1.03%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 25.23%; vertical-align: top;"><br>
            </td>
            <td colspan="1" rowspan="1" style="width: 10.09%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 48.39%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 15.14%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 1.03%; vertical-align: top; padding-bottom: 2px;"><br>
            </td>
            <td style="width: 25.23%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>/s/ WILLIAM E. MITCHELL</div>
            </td>
            <td colspan="1" style="width: 10.09%; vertical-align: top; padding-bottom: 2px;"><br>
            </td>
            <td style="width: 48.39%; vertical-align: top; padding-bottom: 2px;">
              <div>Director</div>
            </td>
            <td style="width: 15.14%; vertical-align: top; padding-bottom: 2px;">
              <div style="text-align: center;">June 26, 2023</div>
            </td>
          </tr>
          <tr>
            <td rowspan="1" colspan="1" style="width: 1.03%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 25.23%; vertical-align: top;">William E. Mitchell</td>
            <td rowspan="1" colspan="1" style="width: 10.09%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 48.39%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 15.14%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td colspan="1" rowspan="1" style="width: 1.03%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 25.23%; vertical-align: top;"><br>
            </td>
            <td colspan="1" rowspan="1" style="width: 10.09%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 48.39%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 15.14%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 1.03%; vertical-align: top; padding-bottom: 2px;"><br>
            </td>
            <td style="width: 25.23%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>/s/ ANGELA D. PRUITT MARRIOTT</div>
            </td>
            <td colspan="1" style="width: 10.09%; vertical-align: top; padding-bottom: 2px;"><br>
            </td>
            <td style="width: 48.39%; vertical-align: top; padding-bottom: 2px;">
              <div>Director</div>
            </td>
            <td style="width: 15.14%; vertical-align: top; padding-bottom: 2px;">
              <div style="text-align: center;">June 26, 2023</div>
            </td>
          </tr>
          <tr>
            <td rowspan="1" colspan="1" style="width: 1.03%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 25.23%; vertical-align: top;">Angela D. Pruitt Marriott</td>
            <td rowspan="1" colspan="1" style="width: 10.09%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 48.39%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 15.14%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td colspan="1" rowspan="1" style="width: 1.03%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 25.23%; vertical-align: top;"><br>
            </td>
            <td colspan="1" rowspan="1" style="width: 10.09%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 48.39%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 15.14%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 1.03%; vertical-align: top; padding-bottom: 2px;"><br>
            </td>
            <td style="width: 25.23%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>/s/ KENNETH K. QUIGLEY, JR.</div>
            </td>
            <td colspan="1" style="width: 10.09%; vertical-align: top; padding-bottom: 2px;"><br>
            </td>
            <td style="width: 48.39%; vertical-align: top; padding-bottom: 2px;">
              <div>Director</div>
            </td>
            <td style="width: 15.14%; vertical-align: top; padding-bottom: 2px;">
              <div style="text-align: center;">June 26, 2023</div>
            </td>
          </tr>
          <tr>
            <td rowspan="1" colspan="1" style="width: 1.03%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 25.23%; vertical-align: top;">Kenneth K. Quigley, Jr.</td>
            <td rowspan="1" colspan="1" style="width: 10.09%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 48.39%; vertical-align: top;"><br>
            </td>
            <td rowspan="1" style="width: 15.14%; vertical-align: top;"><br>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div><br>
      </div>
      <div style="text-align: center;"><font class="BRPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">6</font></div>
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[{"type": "S-8", "sequence": "1", "filename": "brhc20054858_s8.htm", "description": "S-8", "secsgml_size_bytes": 69751}]
{"company-data": {"conformed-name": "UMH PROPERTIES, INC.", "cik": "0000752642", "assigned-sic": "6798", "irs-number": "221890929", "state-of-incorporation": "MD", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-272943", "film-number": "231043320"}, "business-address": {"street1": "3499 ROUTE 9 N, SUITE 3-C", "street2": "JUNIPER BUSINESS PLAZA", "city": "FREEHOLD", "state": "NJ", "zip": "07728", "phone": "7325779997"}, "mail-address": {"street1": "3499 ROUTE 9 N, SUITE 3-C", "street2": "JUNIPER BUSINESS PLAZA", "city": "FREEHOLD", "state": "NJ", "zip": "07728"}, "former-company": {"former-conformed-name": "UNITED MOBILE HOMES INC", "date-changed": "19920703"}}
As filed with the Securities and Exchange Commission on June 26, 2023
Registration No. 333-_____
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
UMH PROPERTIES, INC.
(Exact name of registrant as specified in its charter)
Maryland
22-1890929
(State or other jurisdiction of incorporation or organization)
(I.R.S. Employer Identification No.)
Juniper Business Plaza, 3499 Route 9 North, Suite 3-C, Freehold, NJ
07728
(Address of Principal Executive Offices)
(Zip Code)
UMH PROPERTIES, INC.
2023 EQUITY INCENTIVE AWARD PLAN
(Full title of the plan)
Anna Chew, Executive Vice President and Chief Financial Officer
UMH Properties, Inc.
3499 Route 9 North, Suite 3-C
Freehold, NJ 07728
(732) 577-9997
(Name, address and telephone number, including area code, of agent for service)
Copies to:
Jeffrey Lowenthal, Esq.
Stroock & Stroock & Lavan LLP
180 Maiden Lane
New York, New York 10038
Telephone: (212) 806-5400
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.  See the definitions of "large
        accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer
☒
Accelerated filer
Non-accelerated filer
(Do not check if smaller reporting company)
Smaller reporting company
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 7(a)(2)(B) of the Securities Act.  ☐
EXPLANATORY NOTE
This Registration Statement is filed by UMH Properties, Inc. (the "Company") for the purpose of registering shares of common stock, par value $0.10 per share (the "common stock"),
        of the Company issuable under the UMH Properties, Inc. 2023 Equity Incentive Award Plan (the "Plan").  On March 31, 2023, the Company filed with the Securities and Exchange Commission (the "Commission") a definitive proxy statement that included a
        proposal to adopt the Plan.  The proposal to adopt the Plan was approved by the Company's stockholders at the Company's Annual Meeting on May 31, 2023.  This Registration Statement registers the 2,200,000 shares of common stock reserved for
        issuance under the Plan.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
The documents containing the information specified in "Item 1. Plan Information" and "Item 2. Registrant Information and Employee Plan Annual Information" of Form S-8 will be sent
        or given to participants in the Plan, as specified by Rule 428(b)(1) under the Securities Act of 1933, as amended (the "Securities Act").  Such documents are not required to be, and are not, filed with the Commission either as part of this
        Registration Statement or as a prospectus or prospectus supplement pursuant to Rule 424 under the Securities Act.  These documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II of Form S-8,
        taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.
Incorporation of Documents by Reference
The following documents filed by the Registrant with the Commission are incorporated in and made a part of this Registration Statement by reference, as of their respective dates:
•
The Company's Annual Report on Form 10-K for the year ended December 31, 2022, filed with the Commission on
February 28, 2023
(including information specifically incorporated by reference into such Annual Report on Form 10-K from the Company's Definitive Proxy Statement on Schedule 14A filed with the Commission on
March 31, 2023
in connection with the Company's Annual Meeting of Stockholders held on May 31, 2023
);
•
The Company's Quarterly Report on Form 10-Q for the quarter ended March 31, 2023, filed with the Commission on
May 9, 2023
;
•
The Company's Current Reports on Form 8-K filed with the Commission on
January 10, 2023
,
January 11, 2023
,
January 13, 2023
,
April 4, 2023
,
May 19, 2023
and
June 1, 2023
(as amended by the Form 8-K/A filed on
June 15, 2023
) (other than any information in such reports that was "furnished" but not "filed");
                and
•
The description of the common stock which is contained in the Company's registration statement on Form 8-A filed with the Commission on
February

                  28, 2012
, under the Securities Exchange Act of 1934, as amended (the "Exchange Act"), including any amendment or reports filed for the purpose of updating such description.
In addition, all documents filed by the Company with the Commission subsequent to the filing date of this Registration Statement pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act
(other than any information in such documents that is "furnished" but not "filed")
prior to the filing of a post-effective amendment which indicates that all securities offered by this Registration
        Statement have been sold or which de-registers all such securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of the filing of such documents.
2
Any statement contained in a document incorporated or deemed to be incorporated herein by reference shall be deemed to be modified or superseded for purposes of this Registration Statement to the
        extent that a statement contained herein or in any subsequent filed document which also is, or is deemed to be, incorporated by reference herein modifies or supersedes such prior statement. Any statement so modified or superseded shall not be
        deemed, except as so modified or superseded, to constitute a part of this Registration Statement, except as indicated herein.
Item 4.
Description of Securities
Not applicable.
Item 5.
Interests of Named Experts and Counsel
Not applicable.
Item 6.
Indemnification of Directors and Officers
The Company is incorporated under the laws of the State of Maryland. The Maryland General Corporation Law (the "MGCL") permits a Maryland corporation to include in its charter a
        provision eliminating the liability of its directors and officers to the corporation and its stockholders for money damages, other than liability resulting from (i) actual receipt of an improper benefit or profit in money, property or services or
        (ii) active and deliberate dishonesty that was established by a final judgment and was material to the cause of action. The Company's charter contains a provision that eliminates the liability of its directors and officers to the maximum extent
        permitted by Maryland law.
The MGCL requires a Maryland corporation (unless its charter provides otherwise, which the Company's does not) to indemnify a director or officer who has been successful, on the
        merits or otherwise, in the defense of any proceeding to which he or she is made a party by reason of his or her service in that capacity. The MGCL permits a Maryland corporation to indemnify its present and former directors and officers, among
        others, against judgments, penalties, fines, settlements and reasonable expenses actually incurred by them in connection with any proceeding to which they may be made a party by reason of their service in those or other capacities unless it is
        established that (i) the act or omission of the director or officer was material to the matter giving rise to the proceeding and (a) was committed in bad faith or (b) was the result of active and deliberate dishonesty, (ii) the director or officer
        actually received an improper personal benefit in money, property or services or (iii) in the case of any criminal proceeding, the director or officer had reasonable cause to believe that the act or omission was unlawful.
However, under the MGCL, a Maryland corporation may not indemnify for an adverse judgment in a suit by or on behalf of the corporation or for a judgment of liability on the basis
        that personal benefit was improperly received. A court may order indemnification if it determines that the director or officer is fairly and reasonably entitled to indemnification, even though the director or officer did not meet the prescribed
        standard of conduct or was adjudged liable on the basis that personal benefit was improperly received. However, indemnification for an adverse judgment in a suit by or on behalf of the corporation, or for a judgment of liability on the basis that
        personal benefit was improperly received, is limited to expenses.
In addition, Maryland law permits a Maryland corporation to advance reasonable expenses to a director or officer upon receipt of (i) a written affirmation by the director or officer
        of his or her good faith belief that he or she has met the standard of conduct necessary for indemnification by the Company and (ii) a written undertaking by him or her on his or her behalf to repay the amount paid or reimbursed by the Company if
        it is ultimately determined that the standard of conduct was not met.
3
The Company's charter requires it, to the fullest extent permitted by Maryland law as in effect from time to time, to indemnify and advance expenses to its directors and officers,
        whether serving the Company or at its request any other entity, who were or are parties or are threatened to be made parties to any threatened or actual suit, investigation or other proceeding, including administrative actions, as a result of their
        status or actions as directors or officers of the Company. The Company's charter authorizes it to provide the same indemnification and advancement of expenses to employees and agents of the Company.
Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling the Company pursuant to the foregoing
        provisions, the Company has been informed that, in the opinion of the Commission, such indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable.
The Company has entered into indemnification agreements with its directors and executive officers which generally provide that the Company is required to indemnify any director or
        officer who was, is or becomes a party to or witness or other participant in: (i) any threatened, pending or completed action, suit or proceeding in which such director or officer may be or may have been involved, as a party or otherwise, by reason
        of the fact that the director or officer was acting in his or her capacity as a director or officer of the Company; and (ii) any inquiry, hearing or investigation that such director or officer in good faith believes might lead to the institution of
        any such action, suit or proceeding against any and all expenses, to the fullest extent permitted by law.
Item 7.
Exemption from Registration Claimed
Not Applicable.
Item 8.
Exhibits
The following is a list of Exhibits filed or incorporated by reference as part of this Registration Statement:
Exhibit
Number
Description of Exhibit
4.1
UMH Properties, Inc. 2023 Equity Incentive Award Plan (incorporated by reference to Exhibit A to the Definitive Proxy Statement on Schedule 14A filed by the Company with the Commission on March 31, 2023.)
5.1
Opinion of Stroock & Stroock & Lavan LLP.
23.1
Consent of PKF O'Connor Davies, LLP.
23.2
Consent of Stroock & Stroock & Lavan LLP (included in Exhibit 5.1).
24.1
Powers of Attorney (included on the signature page).
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Calculation of Filing Fee Table
Item 9.
Undertakings
(a)   The undersigned registrant hereby undertakes:
(1)  To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:
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(i) To include any prospectus required by Section 10(a)(3) of the Securities Act;
(ii) To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in
        the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would
        not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes
        in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective registration statement; and
(iii) To include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information in the
        registration statement;
Provided, however, that:
(A)
Paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the registrant pursuant to
                Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in the registration statement.
2.  That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities
        offered therein, and the offering of such securities at that time shall be deemed to be the initial
bona fide
offering thereof.
3.   To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
(b)   The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the registrant's annual report pursuant to Section 13(a)
        or 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the registration statement shall be deemed to be a new
        registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
bona fide
offering thereof.
(c)   Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing
        provisions, or otherwise, the registrant had been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for
        indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted
        by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate
        jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
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SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, as amended, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
        S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the Township of Freehold, State of New Jersey, on June 26, 2023.
UMH PROPERTIES, INC.
By:
/s/ SAMUEL A. LANDY
Samuel A. Landy
President, Chief Executive Officer and Director
(Principal Executive Officer)
POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Samuel A. Landy, Anna T. Chew and Craig Koster, and each of them, his or her true and lawful
        attorneys in fact and agents with full power of substitution and resubstitution for him and in his name, place and stead, in any and all capacities, to sign any or all amendments (including post-effective amendments) of and supplements to this
        registration statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Commission, granting unto such attorneys in fact and agents and each of them full power and authority to do and perform
        each and every act and thing requisite and necessary to be done in and about the premises, to all intents and purposes and as fully as they might or could do in person, hereby ratifying and confirming all that such attorneys in fact and agents, or
        their substitutes, may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act, this Registration Statement has been signed below by the following persons in the capacities and on the dates indicated.
Signature
Title
Date
/s/ EUGENE W. LANDY
Chairman of the Board
June 26, 2023
Eugene W. Landy
/s/ SAMUEL A. LANDY
President, Chief Executive Officer (Principal Executive Officer), Director
June 26, 2023
Samuel A. Landy
/s/ ANNA T. CHEW
Executive Vice President, Chief Financial Officer (Principal Financial and Accounting Officer), Treasurer and Director
June 26, 2023
Anna T. Chew
/s/ AMY BUTEWICZ
Director
June 26, 2023
Amy Butewicz
/s/ JEFFREY A. CARUS
Director
June 26, 2023
Jeffrey A. Carus
/s/ KIERNAN CONWAY
Director
June 26. 2023
Kiernan Conway
/s/ MATTHEW I. HIRSCH
Director
June 26, 2023
Matthew I. Hirsch
/s/ MICHAEL P. LANDY
Director
June 26, 2023
Michael P. Landy
/s/ STUART D. LEVY
Director
June 26, 2023
Stuart D. Levy
/s/ WILLIAM E. MITCHELL
Director
June 26, 2023
William E. Mitchell
/s/ ANGELA D. PRUITT MARRIOTT
Director
June 26, 2023
Angela D. Pruitt Marriott
/s/ KENNETH K. QUIGLEY, JR.
Director
June 26, 2023
Kenneth K. Quigley, Jr.
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