Question:
Can unit owners opt-out of condominium association appeals? 

​Answer:
No, unit owners cannot opt-out of association appeals.  But, they can appeal on their own.  And, by doing so, they will effectively have opt-out of an association appeal.
 
The Condominium Property Act allows associations to contest tax assessments “on behalf of all unit owners”.  We call these appeals collective appeals.  The Condominium Property Act provides as follows:

The Act is mandatory.  It doesn’t allow Associations to pick and choose which unit owners to include in an appeal.  The Act requires associations to include all unit owners.  So, Associations cannot allow owners to “opt-out”.  But, every unit owner has the right to appeal its assessment by filing its own appeal.
 
If the Association files a collective appeal and an owner files its own appeal, most assessing officials will recognize the appeal filed by the unit owner and will remove that unit from the collective appeal.
 
Other assessors may, however, require the consent of the association’s attorney to remove a unit from a collective appeal.
 
Elliott & Associates will consent to the removal of a unit owner from a collective appeal.
 
Therefore, while associations cannot allow a unit owner to opt-out of a collective appeal, any unit can effectively do that by filing an appeal on his or her own.