EXHIBIT 107

CALCULATION OF FILING FEE TABLESForm 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

Equity

Common Stock, $0.10 par value per share

456(b) and 457(r)

(1)

(1)

(1)

(2)

(2)

Equity

Preferred Stock, $0.10 par value per share

456(b) and 457(r)

(1)

(1)

(1)

(2)

(2)

Debt

Debt Securities(3)

456(b) and 457(r)

(1)

(1)

(1)

(2)

(2)

Other

Warrants

456(b) and 457(r)

(1)

(1)

(1)

(2)

(2)

Fees Previously Paid

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Carry Forward Securities

Carry Forward Securities

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Total Offering Amount

N/A

N/A

Total Fees Previously Paid

N/A

Total Fee Offsets

N/A

Net Fee Due

N/A

(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.

(2) In accordance with Rules 456(b) and 457(r) under the Securities Act of 1933, as amended, the registrant is deferring payment of all of the registration fees. In connection with the securities offered hereby, the registrant will pay “pay-as-you-go registration fees” in accordance with Rule 456(b).

(3) May include senior debt securities or subordinated debt securities.

The registrant is filing this registration statement to replace its existing registration statement (No. 333-238321).  In accordance with Rule 415(a)(6), effectiveness of this registration statement will be deemed to terminate such existing registration statement.