Company: BHM
Filing Date: 2025-03-20
Form Type: 424B3
Source: 0001104659-25-026164
Chunk: 33

Company: Bluerock Homes Trust, Inc.
Filing Date: 2025-03-20
Form: 424B3
Chunk 33
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 senior loan balance assumed in the pro forma balance sheet is presented at fair value less unamortized deferred financing costs.               |
| (f) | Earnings per share is calculated in accordance with Accounting Standards Codification                                                          
 260 – “Earnings per Share.” The historical earnings per share amounts are the amounts reported in the Company’s                                
 Annual Report on Form 10-K for the year ended December 31, 2023. Unvested share-based payment awards that contain nonforfeitable rights        
 to dividends are participating securities and are included in the computation of earnings per share.                                           |

<div align='center'>SIGNATURES</div>

Pursuant to the requirements of the Securities
Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

| DATE: | February 18, 2025 | BLUEROCK HOMES TRUST, INC. 
 By:                        | /s/ Christopher J. Vohs               |
|:------|:------------------|:---------------------------|:--------------------------------------|
|       |                   |                            | Christopher J. Vohs                   |
|       |                   |                            | Chief Financial Officer and Treasurer |

<div align='center'>Exhibit Index</div>

| Exhibit No. | Exhibit                                                |
| 23.1        | Consent of Plante Moran, PC                            |
| 104         | Cover                                                  
 Page Interactive Data File (formatted as inline XBRL). |

Exhibit 23.1

<div align='center'>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

We consent to the incorporation by reference in
the Registration Statements on Form S-8 (File No. 333-267764) and Form S-11 (File No. 333-269415) of Bluerock Homes Trust, Inc. (each,
a “Registration Statement”), and the accompanying prospectuses to each Registration Statement, of our report dated February
18, 2025, relating to the statements of revenues and certain operating expenses of Allure at Southpark for the year ended December 31,
2023, which appears in this Form 8-K/A.

/s/ PLANTE MORAN, PC

East Lansing, Michigan

February 18, 2025

Table of Contents

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D. C. 20549 FORM 10-K (Mark One