Apartment with 7+ Units

Class 3, Apartment buildings with 7+ units: This class includes all improved real estate used for residential purposes which is not included in Class 2 or in Class 9.

Appeal Online:

You may submit your appeal and supporting documents entirely online when your property's township is open for appeals

For Class 3 apartment buildings with more than 6 units:

  • if the property is a condominium, please use the online Condo/Co-Op appeal form
  • otherwise, please use the online Commercial Appeal Form.

Launch Online Appeal Portal


Real Property Income & Expense

The Real Property Income & Expense (RPIE) statement is required when the subject of an appeal is an income-producing property, in whole or in part, per Rule 20. An online filing is required if: 

  • the income from this property was reported to the IRS on a Schedule E or Form 8825
  • the lessee of this property was party to a net or triple net lease, and is therefore responsible for the property's real estate taxes 

File an RPIE Online

If the property type is not supported by the online form, the PDF form is available:


Note that any data and documentation supporting the appeal must be submitted concurrently with the appeal.