MacRumors published a story that Apple has released the third beta of tvOS 18 to registered developers.
Apple Seeds Third Beta of tvOS 18 to Developers
Apple today seeded the third beta of the upcoming tvOS 18 refresh to developers for testing purposes, with the beta coming two weeks after the second beta came out.
Registered developers are able to download the tvOS 18 update by opting in to the beta through the Settings app on the Apple TV. A registered developer account is required.