ELS Announces Tax Treatment Of 2025 Distributions

CHICAGO, Jan. 22, 2026 /PRNewswire/ -- Equity LifeStyle Properties, Inc. (NYSE: ELS) (referred to herein as "we," "us" and "our") today announced the tax treatment of our 2025 common stock distributions. The following table summarizes the income tax treatment of our 2025 distributions.

Common Stock (CUSIP No. 29472R108)

Record

Date

Payable

Date

Distribution

Per Share

Total

Distribution

Allocable to

2025

Long-Term

Capital

Gains

Dividend

Ordinary

Taxable

Dividend

Nondividend

Distribution

Qualified

REIT

Dividend for

IRC §199A

03/28/2025

04/11/2025

$0.515000

$0.002496

$0.492110

$0.020394

$0.492110

06/27/2025

07/11/2025

$0.515000

$0.002496

$0.492110

$0.020394

$0.492110

09/26/2025

10/10/2025

$0.515000

$0.002496

$0.492110

$0.020394

$0.492110

12/26/2025

01/09/2026

$0.515000

$0.418345

$0.002028

$0.399750

$0.016567

$0.399750

TOTALS

$2.060000

$1.963345

$0.009516

$1.876080

$0.077749

$1.876080

The common stock distribution with a record date of December 26, 2025, paid on January 9, 2026, is a split-year distribution with $0.096655 considered a distribution made in 2026 for federal income tax purposes.

Pursuant to Treas. Reg. § 1.1061-6(c), we report that for purposes of section 1061 of the Internal Revenue Code, the One Year Amounts Disclosure and the Three Year Amounts Disclosure are both $0.00 per share with respect to direct and indirect holders of "applicable partnership interests."

Stockholders are encouraged to consult with their tax advisors as to the specific tax treatment of the distributions they received from us.

As of September 30, 2025, we owned or had an interest in 455 properties located predominantly in the United States consisting of 173,341 sites. We are a self-administered, self-managed, real estate investment trust (REIT) with headquarters in Chicago.

SOURCE Equity Lifestyle Properties, Inc.