Company: SQFTP
Filing Date: 2025-08-25
Form Type: 424B3
Source: 0001493152-25-012275
Chunk: 66

Company: Presidio Property Trust, Inc.
Filing Date: 2025-08-25
Form: 424B3
Chunk 66
---
 been informed that in the opinion of the SEC such indemnification is against public policy and is therefore unenforceable.

Indemnification Agreements

We have entered into an indemnification agreement with each of our directors and executive officers. Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors or executive officers, we have been informed that in the opinion of the SEC such indemnification is against public policy and is therefore unenforceable.

| 44 |

<div align='center'>U.S. FEDERAL INCOME TAX CONSIDERATIONS</div>

The following is a general summary of certain material U.S. federal income tax considerations regarding our election to be taxed as a real estate investment trust (“REIT”) and this offering of our Series A Common Stock, which we refer to in this discussion as our “capital stock”. For purposes of this discussion, references to “we,” “our” and “us” mean only Presidio Property Trust, Inc. and do not include any of its subsidiaries, except as otherwise indicated. This summary is for general information only and is not intended to nor should it be construed as tax advice. It may not address all of the U.S. federal income tax consequences that may be relevant to a prospective investor’s specific circumstances. Accordingly, this section is not a substitute for careful tax analysis and prospective investors are urged to consult with their tax advisors. The information in this summary is based on:

| ● | the Internal Revenue Code                                                              
 of 1986, as amended from time-to-time (the “Code”);                                    |
| ● | current, temporary and                                                                 
 proposed Treasury regulations promulgated under the Code (the “Treasury Regulations”); |
| ● | the legislative history                                                                
 of the Code;                                                                           |
| ● | administrative interpretations                                                         
 and practices of the U.S. Internal Revenue Services (the “IRS”); and                   |
| ● | court decisions;                                                                       |

in each case, as of the date of this prospectus. In addition, the administrative interpretations and practices of the IRS include its practices and policies as expressed in private letter rulings that are not binding on the IRS except with respect to the particular taxpayers who requested and received those rulings. The sections of the Code and the corresponding Treasury Regulations that relate to qualification and taxation as a REIT are highly technical and complex. The following discussion sets forth certain material aspects of the sections of the Code that govern the U.S. federal income tax treatment of a REIT and its