EXHIBIT 23
Consent of Independent Registered Public Accounting Firm
The Board of Directors
UMH Properties, Inc.
We consent to the incorporation by reference in the registration statements on Form S-3ASR (File No. 333-272051), on Form S-3D (File No. 333-232162) and on Form S-8 (File No. 333-272943) of UMH Properties, Inc. and subsidiaries of our reports dated February 28, 2024, with respect to the consolidated balance sheets of UMH Properties, Inc. and subsidiaries as of December 31, 2023 and 2022 and the related consolidated statements of income (loss), shareholders’ equity, and cash flows for each of the three years in the period ended December 31, 2023 and the related financial statement schedule, and with respect to the effectiveness of internal control over financial reporting as of December 31, 2023, which reports appear in the December 31, 2023 annual report on Form 10-K of UMH Properties, Inc.
/s/ PKF O’Connor Davies, LLP |
February 28, 2024
New York, New York
* * * * *