Mortgagee Lacks Standing to Appeal 

Tax Alert

June 30, 2014

A panel of a Commonwealth Court held that a mortgagee is not an aggrieved party for purposes of standing to take an appeal of the assessment of real property. Mountain Manor Development Company LP v. Monroe County Board of Assessment Appeals, No. 1187 C.D. 2013 (Pa. Comm. May 22, 2014) (unreported). The court reviewed the mortgage document and concluded that it did not give the mortgagee power as an attorney-in-fact to take a real estate tax assessment appeal. The Consolidated County Assessment Law grants standing to an aggrieved person. 53 Pa. C.S. § 3844. The court concluded that a mortgagee is not an aggrieved person, because a mortgage is not in substance an owner and is not itself liable for real estate taxes. The court stated that it need not decide whether the mortgagee would have standing if it foreclosed and became a mortgagee-in-possession. 


Joseph C. Bright


(215) 665-2053

Dan A. Schulder


(717) 703-5905

Cheryl A. Upham


(215) 665-4193

Related Practices

To discuss any questions you may have regarding the opinion discussed in this Alert, or how it may apply to your particular circumstances, please contact: Joseph C. Bright at or 215.665.2053, Dan A. Schulder at or 717.703.5905 or Cheryl A. Upham at or 215.665.4193.