Company: SQFTP
Filing Date: 2025-08-25
Form Type: 424B3
Source: 0001493152-25-012275
Chunk: 67

Company: Presidio Property Trust, Inc.
Filing Date: 2025-08-25
Form: 424B3
Chunk 67
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 stockholders. This summary is qualified in its entirety by the applicable Code provisions, Treasury Regulations promulgated under the Code, and administrative and judicial interpretations thereof. Future legislation, Treasury Regulations, administrative interpretations and practices and/or court decisions may adversely affect the tax considerations contained in this discussion. Any such change could apply retroactively to transactions preceding the date of the change. We have not requested, and do not plan to request, any rulings from the IRS that we qualify as a REIT, and the statements in this prospectus are not binding on the IRS or any court. Thus, we can provide no assurance that the tax considerations contained in this discussion will not be challenged by the IRS or will be sustained by a court if challenged by the IRS. This summary does not discuss any state, local or non-U.S. tax consequences, or any tax consequences arising under any U.S. federal tax laws other than U.S. federal income tax laws, associated with the purchase, ownership or disposition of our capital stock, or our election to be taxed as a REIT.

You are urged to consult your tax advisor regarding the tax consequences to you of:

| ● | the purchase, ownership                                                                                                          
 or disposition of our capital stock, including the U.S. federal, state, local, non-U.S. and other tax consequences;              |
| ● | our election to be taxed                                                                                                         
 as a REIT for U.S. federal income tax purposes;                                                                                  |
| ● | potential changes in applicable                                                                                                  
 tax laws (including applicable effective dates to such changes, such as those enacted under the One Big Beautiful Bill Act. P.L. 
 119-21 (enacted on July 4, 2025 (the “2025 Act”)); and                                                                           |
| ● | sunsetting of certain existing                                                                                                   
 provisions of the Code, including certain tax rates which are to revert to prior rates under the Code.                           |

Taxation of Our Company

General.

We elected to be taxed as a REIT under Sections 856 through 860 of the Code commencing with our taxable year ended December 31, 2001. We believe that we have been organized and have operated in a manner that has allowed us to qualify for taxation as a REIT under the Code commencing with such taxable year, and we intend to continue to be organized and operate in this manner. However, qualification and taxation as a REIT depends upon our ability to meet the various qualification tests imposed under the Code, including through actual operating results,