Series A Cumulative Redeemable Perpetual Preferred Stock Liquidation Preference $25 per Share

Power REIT

301 WINDING ROAD, OLD BETHPAGE, NY, 11804

Relating solely to the exercise of voting rights with respect to the Series A Preferred Stock and matters arising under Section 8 of the Articles Supplementary, the Reporting Persons may be deemed to beneficially own an aggregate of 38,717 shares of the Issuer's Series A Preferred Stock, representing approximately 11.5% of the Issuer's outstanding Series A Preferred Stock, which percentage is calculated based upon 336,944 shares of Series A Preferred Stock outstanding as of March 31, 2026, as disclosed by the Issuer in its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, filed with the SEC on May 15, 2026. Bradley & Daytona and Alexander Kachmar directly beneficially own 25,406 shares of Series A Preferred Stock. D & C Cacciapaglia Living Trust, U/A DTD 02/01/2013 and David Cacciapaglia Family Trust, U/A DTD 11/25/2020 beneficially owns 13,311 shares of Series A Preferred Stock; David Cacciapaglia indirectly beneficially owns said 13,311 shares of Series A Preferred Stock through the above named trusts together.

The Reporting Persons may be deemed to share voting power with respect to the aggregate 38,717 shares of Series A Preferred Stock solely with respect to matters previously described in Item 4 of Amendment 4 filed on May 26, 2026. Each Reporting Person retains sole dispositive power over the shares beneficially owned by such Reporting Person.

The transactions in the Series A Preferred Stock by Bradley & Daytona and Alexander Kachmar since Amendment No. 4 was filed on May 26, 2026, are included in Exhibit 99.A.