Company: SQFTP
Filing Date: 2025-12-09
Form Type: S-8
Source: 0001493152-25-026716
Chunk: 12

Company: Presidio Property Trust, Inc.
Filing Date: 2025-12-09
Form: S-8
Chunk 12
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| ● | Nimble Management Execution. Our principal focus is on acquiring commercial properties offering immediate yield, combined with identifiable value-creation opportunities. We operate in niche geographies, targeting acquisitions valued at between $10 million and $30 million in order to limit competition from larger, better capitalized buyers focused on core markets. We continue to identify and execute these types and sizes of transactions efficiently, which we believe provides us an advantage over other institutional investors, including larger REITs that focus on larger properties or portfolios in more competitively marketed investment transactions. |
| ● | Extensive Broker and Seller Relationships. Our senior management team has developed extensive broker and seller relationships, which remain vital to our acquisition efforts. Of our 12 acquisitions since 2014, nine of these transactions were procured either off-market or through brokers with whom we have a historical relationship. We expect these relationships, as well as our ability to establish such relationships in new markets, to provide valuable access to an acquisition pipeline.                                                                                                                                                                        |

| 6 |

<div align='center'>Our REIT Status</div>

We elected to be taxed as
a REIT for federal income tax purposes commencing with our taxable year ended December 31, 2000. To continue to be taxed as a
REIT, we must satisfy numerous organizational and operational requirements, including a requirement that we distribute at least 90% of
our REIT taxable income to our stockholders, as defined in the Code and calculated on an annual basis. As a REIT, we are generally not
subject to federal income tax on income that we distribute to our stockholders. If we fail to qualify for taxation as a REIT in any year,
our income will be taxed at regular corporate rates, and we may be precluded from qualifying for treatment as a REIT for the four-year
period following our failure to qualify. Even though we qualify as a REIT for federal income tax purposes, we may still be subject to
state and local taxes on our income and property and to federal income and excise taxes on our undistributed income. For more information,
please see “Risks Related to our Status as a REIT and Related Federal Income Tax Matters” in our Annual Report for the year
ended December 31, 2024. We qualified as a REIT for the fiscal year ended December 31, 2024.

<div align='center'>Distribution Policy</div>

We plan to pay at least 90%
of our annual REIT taxable income to