Some Tiller users use “tags” as a proxy for subcategories. Tiller templates don’t implement subcategories but clearly with a little work you could add subcategories to your Excel and Sheets templates… since anything is possible in a spreadsheet. 
We don’t have too many templates available in Excel beyond what you see in the Excel Foundation Template and the Excel Show & Tell section of this community. The only rental property template I’m aware of is this one built for Sheets.
Good luck.