Exhibit 107
CALCULATION OF FILING FEE TABLE
S-3ASR
(Form Type)
 
UMH Properties, Inc.
(Exact Name of Registrant as Specified in its Charter)
 
Table 1: Newly Registered and Carry Forward Securities
              
   Security Type Security Class Title Fee Calculation or Carry Forward Rule Amount Registered Proposed Maximum Offering Price Per Unit Maximum Aggregate Offering Price Fee Rate Amount of Registration Fee Carry Forward Form Type Carry Forward
File Number
Carry Forward Initial Effective Date Filing Fee Previously Paid In Connection with Unsold Securities to be carried Forward
Newly Registered Securities
Fees to Be Paid
1 Equity Common Stock, $0.10 par value per share 457(r)       0.0001381          
Fees to Be Paid
2 Equity 6.375% Series D Cumulative Redeemable Preferred Stock, $0.10 par value per share 457(r)       0.0001381           
Fees to Be Paid
3 Debt Debt Securities 457(r)       0.0001381           
Fees to Be Paid
4 Other Warrants 457(r)       0.0001381           
Fees Previously Paid
                         
Carry Forward Securities
Carry Forward Securities
5 Equity Common Stock, $0.10 par value per share 415(a)(6) $44,621,570   $44,621,570     S-3 333-272051 05/18/2023 $6,586.14
Carry Forward Securities
6 Equity 6.375% Series D Cumulative Redeemable Preferred Stock, $0.10 par value per share 415(a)(6) $97,512,461   $97,512,461     S-3 333-272051 05/18/2023 $14,929.16
   Total Offering Amounts   $142,134,031   N/A        
   Total Fees Previously Paid       N/A        
   Total Fee Offsets       N/A        
   Net Fee Due       N/A        
 Offering Note
  
(1)
An indeterminate aggregate initial offering price or number of the securities of each identified class is being registered as may from time to time be offered at indeterminate prices and as may from time to time be issued upon conversion, redemption, exchange, exercise or settlement of other securities registered hereunder, including under any applicable anti-dilution provision. Separate consideration may or may not be received for securities that are issuable on exercise, conversion or exchange of other securities.

In accordance with Rules 456(b) and 457(r) under the Securities Act of 1933, as amended (the "Securities Act"), the registrant is deferring payment of all of the registration fees. Registration fees will be paid subsequently on a pay as you go basis, except as described below.

Additional securities (including securities to be issued by additional registrants) may be added by automatically effective post-effective amendment pursuant to Rule 413.
  
(2)
See note 1.
  
(3)
See note 1.
  
(4)
See note 1.
  
(5)
The registrant has previously registered securities under a Registration Statement on Form S-3ASR (Registration No. 333-272051), filed with the Securities and Exchange Commission on May 18, 2023 (the “Prior Registration Statement”), which became effective automatically upon filing. The registrant previously paid filing fees in connection with offerings made pursuant to the Prior Registration Statement, including (i) an offering of up to $150,000,000 of shares of common stock by means of a 424(b)(5) prospectus supplement, dated September 16, 2024, in connection with which the registrant paid filing fees of $22,140, and (ii) an offering of up to $100,000,000 of shares of 6.375% Series D cumulative preferred stock by means of a 424(b)(5) prospectus supplement, dated March 5, 2025, in connection with which the registrant paid filing fees of $15,310.

As of the date of this registration statement, shares of common stock having an aggregate offering price of up to $44,621,570 and shares of 6.375% Series D cumulative preferred stock having an aggregate offering price of up to $97,512,461 remain unsold under the Prior Registration Statement.

Pursuant to Rule 415(a)(6) under the Securities Act, the securities registered pursuant to this registration statement include the shares of common stock and shares of 6.375% Series D cumulative preferred stock that remain unsold under the Prior Registration Statement, and $6,586.14 of the registration fees previously paid with respect to the common stock that remains unsold under the Prior Registration Statement and $14,929.16 of the registration fees previously paid with respect to the 6.375% Series D cumulative preferred stock that remains unsold under the Prior Registration Statement will continue to be applied to such securities. Pursuant to Rule 415(a)(6), the offering of the shares of common stock and shares of 6.375% Series D cumulative preferred stock that remain unsold under the Prior Registration Statement will be deemed terminated as of the effective date of this registration statement.
  
(6)
See note 5.
 

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