Company: BHM
Filing Date: 2025-07-08
Form Type: DRS
Source: 0001104659-25-066400
Chunk: 389

Company: Bluerock Homes Trust, Inc.
Filing Date: 2025-07-08
Form: DRS
Chunk 389
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 husband and wife may jointly contribute funds from their separate IRAs. You should
note that an investment in shares of Series B Redeemable Preferred Stock will not, in itself, create a retirement plan and that,
in order to create a retirement plan, you must comply with all applicable provisions of the Code.

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LEGAL MATTERS</div>

The statements under the
caption “Material U.S. Federal Income Tax Considerations” as they relate to U.S. federal income tax matters are based on the
opinion of our special tax counsel, Paul Hastings, L.L.P. Certain legal matters regarding the validity of the shares of Series B
Redeemable Preferred Stock offered hereby and certain matters of Maryland law have been passed upon for us by Venable LLP.

<div align='center'>180

EXPERTS</div>

The financial statements of
Bluerock Homes Trust, Inc. incorporated by reference in this prospectus and elsewhere in the registration statement have been so
incorporated by reference in reliance upon the report of Grant Thornton LLP, independent registered public accountants, upon the authority
of said firm as experts in accounting and auditing.

The statements of revenues
and certain operating expenses of Villas at Huffmeister for the year ended December 31, 2023 incorporated by reference, in this prospectus
and elsewhere in the registration statement, to the company’s Current Report on Form 8-K filed with the SEC on November 14,
2024, have been so incorporated in reliance on the reports of Plante Moran, PC, an independent auditor, incorporated herein by reference,
given on the authority of said firm as experts in auditing and accounting.

The consolidated financial
statements of Amira JV LP and Subsidiary for the year ended December 31, 2023, and the statements of revenues and certain operating
expenses of Amira at Westly for the year ended December 31, 2023 and the nine months ended September 30, 2024 incorporated by
reference, in this prospectus and elsewhere in the registration statement, to the company’s Current Report on Form 8-K/A filed
with the SEC on January 16, 2025, have been so incorporated in reliance on the reports of RSM US, LLP, an independent auditor, incorporated
herein by reference, given on the authority of said firm as experts in auditing and accounting.

The statements of revenues
and certain operating expenses of Allure at Southpark for the year ended