Attached files
| file | filename |
|---|---|
| 10-K - UMH PROPERTIES, INC. | form10k.htm |
| EX-32 - UMH PROPERTIES, INC. | ex32.htm |
| EX-31.2 - UMH PROPERTIES, INC. | ex31-2.htm |
| EX-31.1 - UMH PROPERTIES, INC. | ex31-1.htm |
| EX-21 - UMH PROPERTIES, INC. | ex21.htm |
| EX-12 - UMH PROPERTIES, INC. | ex12.htm |
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-8 (File No. 333-193475), on Form S-3D (File No. 333-213075) and on Form S-3 (File No. 333-209078) of UMH Properties, Inc. and subsidiaries of our reports dated March 7, 2017, with respect to the consolidated balance sheets of UMH Properties, Inc. and subsidiaries as of December 31, 2016 and 2015 and the related consolidated statements of income (loss), comprehensive income (loss), shareholders’ equity, and cash flows for each of the three years in the period ended December 31, 2016 and the related financial statement schedule, and with respect to the effectiveness of internal control over financial reporting as of December 31, 2016, which reports appear in the December 31, 2016 annual report on Form 10-K of UMH Properties, Inc.
| /s/ PKF O’Connor Davies, LLP | |
| New York, New York | |
| March 7, 2017 |